Power of search and seizure
Section 12F of the Central Excise Act, 1944 deals with power of search and seizure. Where the Joint [Principal Commissioner of Central Excise or Commissioner of Central Excise] or Additional [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 The Act came into force on 28 Feb 1944.
1[12F. Power of search and seizure.-- (1) Where the Joint 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] or Additional 2[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 authorise in writing any Central Excise Officer to search and seize or may himself search and seize such documents or books or things.
3[(2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to search and seizure shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of Section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs, the words "2[Principal Commissioner of Central Excise or Commissioner of Central Excise]" were substituted.""
Section 12F, The Central Excise Act, 1944 (Act 1 of 1944).
Questions about Section 12F
What does Section 12F of the Central Excise Act deal with?
Section 12F of the Central Excise Act is headed "Power of search and seizure". [12F. Power of search and seizure.-- (1) Where the Joint [Principal Commissioner of Central Excise or Commissioner of Central Excise] or Additional [Principal Commissioner of Central Excise or Commissioner of Central Excise] or such other Central Excise Officer as may be notified by the Board has re
How do I find court cases under Section 12F of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 12F, section 12F Central Excise Act 1944, section 12F of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 12F of the Central Excise Act come into force?
Section 12F of the Central Excise Act, cited as Central Excise Act 1944 12F, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.