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    <title>Power to detain or seize goods.</title>
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    <description>A Central Excise Officer is empowered to detain or seize goods when there are grounds to believe the goods are liable to excise duty but duty has not been paid, or the goods were removed with the intention of evading duty, enabling interruption of movement or custody to secure compliance and prevent evasion.</description>
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      <description>A Central Excise Officer is empowered to detain or seize goods when there are grounds to believe the goods are liable to excise duty but duty has not been paid, or the goods were removed with the intention of evading duty, enabling interruption of movement or custody to secure compliance and prevent evasion.</description>
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