Search and seizure authority: officers may search and seize relevant documents subject to procedural safeguards and producible reasons. Designated Central Excise officers may search and seize documents, books or things believed to be secreted and relevant to proceedings; such action ... Summary
Search and seizure authority: officers may search and seize relevant documents subject to procedural safeguards and producible reasons.
Designated Central Excise officers may search and seize documents, books or things believed to be secreted and relevant to proceedings; such action requires a reason to believe which must be producible at adjudication if demanded, searches are subject to applicable provisions of the Criminal Procedure Code, and may be conducted at any place regardless of ownership by the person under investigation.
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