Seizure under Enforcement :
Rule 24 of the said rules provides for power to detain goods or seize the excisable goods. Provisions of section 110 of the Customs Act are also applicable in this regard [Refer Chapter 12 – Provisions Relating to Illegal Import, Confiscation, Penalty and Allied Provisions of Module-III of this Study Material for section 110 of the Customs Act, 1962].
It must be noted that seizure is an act depriving the owner of the possession of the goods. Confiscation however results in the ownership of the goods getting transferred to the Central Government. If a Central Excise Officer, has reason to believe that any goods, which are liable to excise duty but no duty has been paid thereon or the said goods were removed with the intention of evading the duty payable thereon, the Central Excise Officer may detain or seize such goods.
Provisional release of seized goods: The power to release seized goods emanates from power to seize itself. The goods seized may be released provisionally under bond along with 25% security or surety by the officer who is normally competent to adjudicate the case. The adjudicating officer will also consider the importance of such goods for evidence, and will release the goods provisionally if the bond is furnished. Wherever necessary, sample may also be drawn. The adjudicating officer, however, will ask the owner or in-charge of the goods to whom the goods were released provisionally to produce the goods any time before the issue of adjudication order, if he is of the view that the goods are liable for confiscation. In case the person to whom goods were released provisionally fails to produce the goods at appointed time, the bond may be enforced for recovering.
Return of records [Rule 24A]: Where the books of accounts or other documents, seized by the Central Excise Officer or produced by an assessee or any other person are not relied on for the issue of notice, they should be returned within 30 days of the issue of said notice or within 30 days from the date of expiry of the period for issue of said notice. However, the Commissioner of Central Excise may retain such books of accounts or documents, for reasons to be recorded in writing and the Central Excise Officer shall intimate to the assessee or such person about such retention.
The Central Excise Officer derives its power to seize books of accounts or other documents from section 110 of the Customs Act.