Section 1

[(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.]]

Back to Act Act Subordinates

1 [(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.]]