LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES
Retention of documents and goods obtained during search
26D. (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 any document or goods coming into his possession during such search, inspection, audit, or examination are evidence of the commission of an offence under this Act, or are intended to be used for the purpose of committing any offence under this Act, the officer or his authorised person may take possession of and retain the documents or goods, as the case may be.
(2) Where an officer of Customs or his authorised person takes possession of a document under sub-section (1) of this section, he shall, at the request of the person otherwise entitled to the document, provide that person with a copy of the document certified by or on behalf of the Customs officer under the seal of the Customs as a true copy.
(3) Every copy so certified shall be admissible in evidence in Courts as if it were the original.]
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Ministry of Law, Justice and Parliamentary Affairs