Search and seizure procedures allow authorised excise officers to enter, seize and provisionally release goods subject to safeguards. Search and seizure powers permit authorized Central Excise officers to enter premises or stop conveyances, usually under a written search warrant but sometimes without one for registered premises, conveyances or urgent cases. Searches require written reasons reflecting reasonable belief, presence of two independent witnesses, preparation of a signed list (Panchnama) and delivery of seized items or their list to the person in charge; seizures allow custody under specified arrangements and provisional release under bond, and seized goods must be returned if no show-cause notice is issued within the statutory period.