Rule 23 &24 : Power of Search & Seizure :

Where the JC of Central Excise or AC of Central Excise or such other CEO , 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 toi any proceeding s under this act , are secreted in any place , he may authorize in writing any CEO to search and seize , or may himself search and seize , such documents or books or things . The provisions of the Code of Criminal Procedure, 1973 relating to search and seizure shall apply here also.