(1) If any person is about to take excise goods from the place of production by fraudulently issuing them or importing them from abroad, the customs officer or the staff appointed by him may stop such goods so that such goods cannot be taken.
(2) If a person fails to pay the excise duty required to be paid in accordance with the Act and these regulations within the deadline, the excise officer may seize the property of such person.
(3) In accordance with sub-rules (1) and (2), the excise officer shall send a written notice to the relevant office to detain such goods or property in order to prevent the sale, distribution or transfer of rights in any way. . In this way, it will be the duty of the concerned office to detain such goods or property in writing to detain.