The Central Excise Act, 1944
13. POWER TO ARREST.
1[13. Power to arrest.—Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the 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.]
1. Subs. by Act 32 of 2003, sec. 141, for section 13 (w.e.f. 14-5-2003).