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[Cites 0, Cited by 0] [Section 401] [Entire Act]

Union of India - Subsection

Section 401(xiii) in The Central Excise Act, 1944

(xiii)provide for the detention of goods, plant, machinery or material, for the purpose of exacting the duty, the procedure in connection with the confiscation, otherwise than under Section 10 or Section 28, of goods in respect of which breaches of that Act or rules have been committed, and the disposal of goods so detained or confiscated;