Section 12F. Power of search and seizure

CHAPTER III POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS 2 [ 3[ 12E.] Powers of Central Excise Officers .—(1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him. (2) Notwithstanding anything contained in sub-section (1), the[4] [Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) shall not exercise the powers and discharge the duties conferred or imposed on a Central Excise Officer other than those specified in Section 14 or Chapter VIA.] 5[ 12F. Power of search and seizure .— (1) Where the Joint 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] or Additional[4] [Principal Commissioner of Central Excise or 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 1. Ins. by Act 21 of 2006, s. 64. 2. Ins. by Act 79 of 1985, s. 4 (w.e.f. 27-12-1985).