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<h1>Central Excise Manual Details Raid, Search, and Seizure Procedures under Excise Act 1944 and Customs Act</h1> The Central Excise Practice Manual outlines the procedures for raids, searches, and seizures under the Central Excise Law, specifically referencing sections of the Central Excise Act, 1944, and the Customs Act. Searches are conducted by authorized officers based on reasonable belief and typically require a search warrant, except in urgent cases. Seizures are governed by specific rules, allowing officers to detain goods liable for confiscation. The manual details the process for provisional release and return of seized goods, including the necessity of issuing a show cause notice. It emphasizes the legality of procedures and potential penalties for vexatious searches.