Section 107B(1)(c) in Gujarat Prohibition Act, 1949
(c)for reasons to be recorded in writing, enter any place where he knows or has reason to believe that any excisable article in respect of which such fee has not been paid is being imported or manufactured or stored and search for the same and seize any stocks of such article found therein and detain the same until such time as proof of payment of such duty or fee is produced or such further time as may be necessary for taking action under Sections 98, 99 or 100 or for prosecuting for an offence under Section 108.