The Central Excise Act, 1944
18. SEARCHES AND ARRESTS HOW TO BE MADE.
All searches made under this Act or any rules made there under and all arrests made under this Act shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1898 (5 of 1898) 1, 85 relating respectively to searches and arrests made under that Code.
1. See now the Code of Criminal Procedure, 1973 ( 2 of 1974).