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Section 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

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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