(1) In cases where the Excise Duty Officer or any employee deputed by him finds any person exporting any  product subject to excise duty from the manufacturing site or importing it by evading excise duty, the Excise Duty Officer may withhold such property.
(2) In cases where any person does not pay the excise duty payable under the Act and these Rules within the time-limit, the Excise Duty Officer may withhold the property of such person.
(3) In order to have the product or property, which the Excise Duty Officer has withheld pursuant to Sub-rules (1) and (2), so withheld that it is incapable of being sold or distributed or that title to it cannot be transferred in any other manner, he shall make request to the concerned office to so withhold the property or product. In cases where
request is so made, it shall be the duty of the concerned office to withhold such product or property.