Clause 65 - Insertion of new section 12F- Power of search and seizure - Finance Bill, 2011

Insertion of new section 12F 65. After section 12E of the Central Excise Act, the following section shall be inserted, namely:- Power of search and seizure 12F. (1) Where the Joint Commissioner of Central Excise or Additional Commissioner of Central Excise has reasons to believe that 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 as they apply to search and seizure under that Code. .