LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES
Copying of documents obtained during search
26C. (1) Where an officer of Customs or an authorised person carries out any lawful search, inspection, audit, or examination under this Act, and has reasonable cause to believe that documents coming into his possession during such search, inspection, audit, or examination are evidence of the commission of an offence under this Act, he may remove the documents for the purpose of making copies.
(2) The documents or records so removed must, as soon as practicable after copies thereof have been made, be returned to the person otherwise entitled to them.
(3) A copy of any such document certified by or on behalf of the officer of Customs under the seal of the Customs shall be admissible in evidence in all Courts as if it were the original.
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