SECTION 13. Power to arrest.

 

THE CENTRAL EXCISE ACT, 1944
 
 

 


 

SECTION 13. Power to arrest.

(1) Any CentralExcise Officer not below the rank of Inspector of Central Excise may, with 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.