(1) If any person, firm, company, or organization is found to be engaged in the production, import, sale or storage of excisable goods or has been providing excisable services without taking a license or if information regarding the evasion of excise duty as per Section 11 is obtained by the Excise Duty Officer or the employee deployed by such Officer, then the Officer or such employee may search the enterprise, building, land, vehicles, or places where such activities are being done.
(2) While carrying out a search as per Sub-section (1) if it is found that a business is conducting acts of producing, selling, importing, storing or transferring excisable goods or delivering excisable services in contrary of this Act, then the Officer or the employee conducting the search shall issue an warrant and arrest such person engaged in the act, and seize the goods recovered there by executing a memorandum (muchulka).
(3) If any offence under this Act is being committed in any enterprise, building, land, vehicle or place and if it is foreseen that there is the possibility of the accused absconding or the evidence of the offence being wiped out if immediate action is not taken, then the Excise Duty Officer or the employee deployed by such an Officer may by executing a memorandum (parcha) carry out or cause any of his/her subordinate employee to carry out the following acts at any time:
(a) to enter into such an enterprise, building, land, vehicle or place,
(b) if there is any obstruction and objection in entering into such place, to give a reasonable opportunity for any person staying in that place to leave the place, and enter into by breaking any window or door,
(c) to seize the excisable goods related to the offence and such other goods as may be ancillary to prove the offence and to seal such place,
(d) to suspend the license, and Provided that, such suspension shall not exceed the period of seven days and decision shall be made within sixty days of such suspension.
(e) to arrest the person who is suspected to have committed the offence. Δ(3a) Any person arrested under Clause (e) of Sub-section (3) shall be presented to Excise Duty Officer for approval of the arrest.
(4) In entering into any enterprise, building, land, motor vehicle or place or carrying out a search pursuant to this Section, such entry or search shall be conducted in witness of representative of concerned metropolitan city, sub-metropolitan city, municipality or rural municipality.
(5) If someone has been arrested or any enterprise, building, land, motor vehicle or place has been searched out or excisable goods or other goods have been seized under this Act, the Excise Duty Officer who has so arrested, searched out or seized has to send, through faster means, a report thereof to the Director General of the Department within twenty-four hours of such arrest, search or seizure of goods. In cases where any other employee subordinate to the Excise Duty Officer has carried out such act, such employee shall send a report thereof to the Excise Duty Officer or the Department within twenty-four hours of carrying out such act.
(6) In respect of the investigation of offence under this Act, the Excise Duty Officer shall have the same rights as that of police under the prevailing law.
(7) If the Excise Duty Officer requests the local administration or the police for assistance in search, arrest or seizure, the local administration or the police shall render such assistance immediately.