Section 13 - Power to arrest - Central Excise Act, 1944

Section 13. Power to arrest.- Any Central Excise Officer not below the rank of inspector of Central Excise may, with the prior approval of the 1 [Principal Commissioner of Central Excise or] Commissioner of Central Excise, arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made thereunder. ---------------- Notes:- 1. Inserted vide THE FINANCE (No. 2) ACT, 2014