Insertion of new section 12F- Power of search and seizure

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..... 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 .....

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