Amendment status not verified — confirm the current text below against the official source.
Power to stop, enter and search .-Any Excise Officer not below the rank of a sith-inspector of excise may stop and search any vessel. car or other means of conveyance for clutiable goods. and enter and search at any time by day or by night any land, ht tilding, any enclosed place, premises. vessel, ci )nvevance or other place upe.e or in which he has reason to believe that dutiable good:: are stored. tnanufacturr'i or carried or in contravention of the provisions of the Act or these rules, and in case of resistance break open any door and remove any other obstacle to his entry. open and search into such land, building artd closed places, premises, vessel , conveyance or other place. Comment The rule empowers the l xcine Officer not below the rank of a sub- inspector of excise to lsreak open any door and remove obstacle to his entry so as to make search into land or buiidinM In the ease of resistance. 114_ Seizure .--Ari Excise Officer not below the rank of a sub-inspector of excise may seize and remove or detain, any goods in respect of which, it appears to him, the duty should have been, but has not been, levied or that contravention of the provisions of the Act or these rules has occurred. He may also seize ,Ind remove or detain any receptacle, packages or coverings, in which such goods or articles are contained. and animals, vehicles . ,vessels or other conveyances used in carrying such goods or articles and any implements and machinery u,-,,d in the manufacture of such goods.