Section 12F - Power of search and seizure - Central Excise Act, 1944

[1] 12F. Power of search and seizure.-(1) Where the Joint Commissioner of Central Excise or Additional 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 [ (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 subsection (5) of section 165 of the said Code shall have effect as if for the word Magistrate , wherever it occurs, the words 3 [Principal Commissioner of Central Excise or] Commissioner of Central Excise were substituted. ]] *********** Notes: 1. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 2. Substituted vide Finance Act, 2012, w.e.f. 01-04-2012, before it was read as:- (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. 3. Inserted vide THE FINANCE (No. 2) ACT, 2014