Chapter V of Finance Act, 1994

82. Power to search premises.

5[(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 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 things.]

 

(2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches, shall, so far as may be, apply to searches under this section as they apply to searches under that Code.

 

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Notes :

1. Substituted for “Central Excise Officer” by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998. Further, Substituted vide Finance Act, 2011, w.e.f 8-4-2011, before it was read as, “Commissioner of Central Excise”

2. Word “other” omitted by the Finance Act, 2002, w.e.f. 16-8-2002.

3. Substituted for “Central Excise Officer” by the Finance Act, 2001, w.e.f. 16-7-2001. Further, Substituted vide Finance Act, 2011, w.e.f 8-4-2011, before it was read as, “Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise”

4. Substituted for “to search or may himself search for such documents or books or things” by the Finance Act, 2002, w.e.f. 16-8-2002.

5. Substituted vide THE FINANCE (No. 2) ACT, 2014, before it was read as, “(1) If the 1[Joint Commissioner of Central Excise] has reason to believe that any documents or books or things which in his opinion will be useful for or relevant to any proceeding under this Chapter are secreted in any place, he may authorise any 2[***] 3[Superintendent of Central Excise] 4[to search for and seize or may himself search for and seize, such documents or books or things].”