Power of search and seizure [Section 12F]:

Where the Joint Commissioner/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 [Sub-section (1)].

The provisions of the Code of Criminal Procedure, 1973, relating to search and seizure shall, so far as may be, apply to search and seizure under this section. However, the police officer would have to submit the copies of any record made, to the Principal Commissioner of Central Excise or Commissioner of Central Excise* [Sub-section (2)].

*Note: Section 165(5) of the Code of Criminal Procedure, 1973, inter alia provides that the police officer would have to submit the copies of any record made during search and seizure, to nearest Magistrate empowered to take cognizance of the offence. However, sub-section (2) of section 12F specifically requires the police officer to submit the copies of the records made, to the Principal Commissioner of Central Excise or Commissioner of Central Excise.