[(2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to search and seizure shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of Section 165 of the said Code shall have effect as if for the word Magistrate , wherever it occurs, the words 184[Principal Commissioner of Central Excise or Commissioner of Central Excise] were substituted.]]Section 13. Power to arrest
