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Section 12F: Power of search and seizure.

The Central Excise Act, 1944Central Act · Act 1 of 1944

[12F. Power of search and seizure.-- (1) Where the Joint [Principal Commissioner of Central Excise or Commissioner of Central Excise] or Additional [Principal Commissioner of Central Excise or Commissioner of Central Excise] or such other Central Excise Officer as may be notified by the Board has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any Central Excise Officer to search and seize or may himself search and seize such documents or books or things.

[(2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to search and seizure shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of Section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs, the words "[Principal Commissioner of Central Excise or Commissioner of Central Excise]" were substituted.""

Where this provision sits

ActThe Central Excise Act, 1944
Section12F
Marginal notePower of search and seizure.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 8 of 2011. . Ins. by Act 8 of 2011, s. 68.
  • substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".
  • substituted, Act 23 of 2012. . Subs. by Act 23 of 2012, s. 137, for sub-section (2)

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