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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Search and seizure powers permit entry, detention and provisional release of excisable goods subject to procedural safeguards and bonding.</h1> Authorized Central Excise officers may enter and search premises or conveyances where excisable goods are suspected to be manufactured, stored or carried in violation of law, with searches conforming to the Code of Criminal Procedure and applicable Customs provisions; seizure powers permit detention of goods believed liable to duty or removed to evade duty, with provisional release by the adjudicating officer on prescribed bond and security while preserving evidentiary requirements.

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