Search and seizure powers authorise seizure, provisional release on bond, and criminal prosecution options, including summons and arrest procedures. Authorised Central Excise officers may search premises or conveyances and seize excisable goods where duty evasion is suspected, with searches recorded in a Mahazar in the presence of two independent witnesses. Provisional release of seized goods is permitted on a B-8 bond with 25% security or surety, subject to adjudication and sample retention; failure to produce provisionally released goods may lead to bond enforcement. Gazetted officers can summon witnesses and documents, arrests require Commissioner approval and prompt magistrate production, and prosecutions may be launched against individuals and responsible corporate officers for offences under the Act.
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.
Search and seizure powers authorise seizure, provisional release on bond, and criminal prosecution options, including summons and arrest procedures.
Authorised Central Excise officers may search premises or conveyances and seize excisable goods where duty evasion is suspected, with searches recorded in a Mahazar in the presence of two independent witnesses. Provisional release of seized goods is permitted on a B-8 bond with 25% security or surety, subject to adjudication and sample retention; failure to produce provisionally released goods may lead to bond enforcement. Gazetted officers can summon witnesses and documents, arrests require Commissioner approval and prompt magistrate production, and prosecutions may be launched against individuals and responsible corporate officers for offences under the Act.
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