| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 174. Power to search premises. | |
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Power of arrest. | Power to seal, etc., buildings, etc, |
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| Power to search premises. 8 of l991, s. 29. | 174. (1) A proper officer may in the course of his duty or if he has reasonable grounds to believe that there are on any premises uncustomed goods or documents relating to uncustomed goods, or plant utilized for the manufacture of excisable goods contrary to this Act, enter upon and search those premises by day or by night, and for that purpose the proper officer may use all reasonable force and may require the assistance of, and take with him, another officer or a police officer and such assistance shall be given.
(2) Where a proper officer enters upon any premises in accordance with this section then - (a) he may require the owner or occupier of the premises to produce, either forthwith or at a time and place to be fixed by the proper officer, any book, document or thing which the owner or occupier is required to keep under the provisions of this Act or which relates to any imported or exported goods, or to any goods to be imported or exported by the owner or occupier; (b) he may examine and take copies of any such book or document; (c) he may seize and detain any such book, document or thing if in his opinion it may afford evidence of the commission of an offence under this Act; (d) he may require the owner or occupier to answer question relating to any such book, document or thing, or to any entry in the book or document; (f) he may, at the risk and expense of the licensee, owner or occupier, open and examine any package or any goods or materials in the premises; (g) he may take and retain without payment such reasonable samples of any goods or materials as he may think necessary for the performance of his duties. (3) Where, on the search of premises under this section, uncustomed goods, or documents relating to uncustomed goods, are found, the proper officer may seize and carry away those goods or documents. (4) Where, on the search of premises under this section, plant or excisable goods, or materials, are found in relation to which an offence under this Act has been committed, then the plant, goods and materials shall be liable to forfeiture. (5) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section. |
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