Power to arrest
Section 13 of the Central Excise Act, 1944 deals with power to arrest. Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the prior approval of the [Principal Commissioner of Central Excise or Commissioner of Central Excise], arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made t The Act came into force on 28 Feb 1944.
1[13. Power to arrest.--- Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the prior approval of the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise], arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made thereunder.]
(2) Any person accused or reasonably suspected of committing an offence under this Act or any rules made thereunder, who on demand of any officer duly empowered by the Central Government in this behalf refuses to give his name and residence, or who gives a name or residence which such officer has reason to believe to be false, may be arrested by such officer in order that his name and residence may be ascertained.
Section 13, The Central Excise Act, 1944 (Act 1 of 1944).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Om Prakash vs Union of India
Court's Decision & Legal Precedent
Offences under the Central Excise Act, 1944, and offences under Section 135 of the Customs Act, 1962, are non-cognizable in the sense that police officers cannot arrest without warrant and cannot investigate without Magistrate's order under Section 155 Cr.P.C. However, such offences are also bailable, because (1) they relate to recovery of revenue rather than punishment for grave crimes, (2) Sections 20 and 104(3) mandatorily empower officers to release arrested persons on bail, (3) the legislative scheme indicates intent that such offences should be bailable, and (4) the deeming language in Sections 9A and 104(4) making offences non-cognizable does not negate bailability. Non-cognizable and bailable are separate characteristics, and a statute can make offences both non-cognizable (restricting arrest authority) and bailable (entitling accused to bail).
On this section: Grants power to arrest to Central Excise Officers with prior approval of Commissioner. Court examines this power in context of non-cognizable nature of offences.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 13
What have the courts held on Section 13 of the Central Excise Act?
Om Prakash vs Union of India (30 Sep 2011) is the leading judgment on this section among those set out below: Grants power to arrest to Central Excise Officers with prior approval of Commissioner. Court examines this power in context of non-cognizable nature of offences.
How do I find court cases under Section 13 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 13, section 13 Central Excise Act 1944, section 13 of the Central Excise Act. People searching for it also type section 13 of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Om Prakash vs Union of India (30 Sep 2011).
What should I read with Section 13 of the Central Excise Act, and has it changed?
One instrument names it without being made under it, most recently Circular No. 896/16/2009-CX (2009).
When did Section 13 of the Central Excise Act come into force?
Section 13 of the Central Excise Act, cited as Central Excise Act 1944 13, 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 16 Oct 2026. This page is not a substitute for legal advice.