Central Excise Act, 1944 Section 13

Section Text

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 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.]

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1. Substituted by Act 32 of 2003, section 141, for section 13 (w.e.f. 14-5-2003).