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