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2009 (10) TMI 564 - GUJARAT HIGH COURT
Arrest – Power of revenue officers - Section 18 of the Act inter alia provides that all arrests made under the Act shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1898 relating to arrests made under the Code. Section 13 confers a substantive power of arrest on a Central Excise Officer akin to the power conferred on the police under Sections 41 and 42 of the Code, on a private person under Section 43 and on a Magistrate under Section 44 of the Code Held that: - under Section 13 of the Central Excise Act empowers the Central Excise Officers to arrest a person whom he has reason to believe to be liable to punishment under the Act without issuance of warrant and without registration of an FIR or a complaint before the Magistrate