LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES
A Customs officer may take possession of and retain documents and records
26B. (1) A Customs officer may take possession of and retain any document or record presented in connection with any entry or required to be produced under this Act.
(2) Where the Customs officer takes possession of a document or record under sub-section (1) of this section, the said officer shall, at the request of the person otherwise entitled to the document or record, provide that person with a copy of the document certified by him or on his behalf under the seal of the Customs as a true copy.
(3) Every copy so certified shall be admissible as evidence in all Courts as if it were the original.
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