Search under Enforcement :
Provisions of search and seizure are used by the Central Excise Officers to enforce the provision of the Central Excise Law. These provisions are used as an exception when the direct physical intervention becomes necessary. At the same time the search and seizure is to be done in accordance with the laid down law. In this regard reference is to be made to the applicable provisions of other statutes, i.e. Code of Criminal Procedure and section 105(1) of the Customs Act, 1962 [Refer Chapter 12 – Provisions Relating to Illegal Import, Confiscation, Penalty and Allied Provisions of Module-III of this Study Material for section 105(1)of the Customs Act, 1962].
The provisions relating to search are given in section 18 of the Central Excise Act which provides that all searches should be made in accordance with the provisions of the Code of Criminal Procedure.
Rules 22 & 23 of the Central Excise Rules, 2002 (hereinafter referred to as the said Rules), empower the authorized officer to enter and search any premises, conveyance or other place. Further, Rule 24 ibid specifically empowers such officer to effect a seizure or detention. Moreover, Section 12 of the Central Excise Act, 1944, empowers the Central Government to apply the provisions of the Customs Act to the Central Excise also. In exercise of such powers the Central Government has issued Notification No.68/63, dated 4.5.1963 modifying and extending the various sections of Customs Act, 1962 to Central Excise matters.
In terms of the said rules, an officer empowered by Commissioner by special or general order, can search at any time, any premises or conveyance where he has reason to believe that excisable goods are manufactured, stored or carried in contravention of the provisions of the Act or rules. For registered premises or for stopping and searching any conveyance in transit no search warrant is required. However, in other cases, normally search warrants are issued by the Deputy/Assistant Commissioner authorizing the search. The Central Excise Officer is also authorized to stop and search any conveyance as well. The search is to be carried out in the presence of two independent witnesses.
Vexatious search and seizure [Section 22]: Section 22 deals with vexatious searches, seizure etc. by Central Excise Officers. In such case the Central Excise office will be liable to punishment under the law. Similar provision is made applicable to any person willfully and maliciously giving false information leading to vexatious search.