https://www.taxtmi.com/acts?id=12227 The section empowers specified Central Excise officers to search and seize goods liable to confiscation and documents or books relevant to proceedings when they have reason to believe such items are concealed; an officer may act personally or authorise another officer in writing. It further provides that search-and-seizure provisions of the Code of Criminal Procedure apply so far as may be, with a modification substituting the administrative postholder for the Magistrate in the designated procedural provision. en-us Tue, 12 Apr 2011 14:29:40 +0530 Mon, 11 May 2015 13:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12227 The section empowers specified Central Excise officers to search and seize goods liable to confiscation and documents or books relevant to proceedings when they have reason to believe such items are concealed; an officer may act personally or authorise another officer in writing. It further provides that search-and-seizure provisions of the Code of Criminal Procedure apply so far as may be, with a modification substituting the administrative postholder for the Magistrate in the designated procedural provision. Act-Rules Central Excise Tue, 12 Apr 2011 14:29:40 +0530 https://www.taxtmi.com/acts?id=12227