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Power to search premises [Section 82]

Power to search premises [Section 82] :

Where the Joint Commissioner/Additional Commissioner of Central Excise/such other Central Excise officer as may be notified by the Board has 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 Chapter, are secreted in any place, he may authorise in writing any Central Excise officer to search for and seize or may himself search and seize such documents or books or thi ngs. The search shall be subject to the Code of Criminal Procedure, 1973.

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