Cap. 382 · Excise Duty Act (Cap. 382)
Cap. 382 Art. 19Issue of a search warrant.
(1) Without prejudice to the provisions of the foregoing article, the Attorney General or a magistrate may, if satisfied on the sworn information by aCustoms official Customs official that there are reasonable grounds for suspecting that -
(a) anything liable to forfeiture under this or any other law relating to excise, or
(b) any records relating to transactions in contravention of this or any other law relating to excise, are kept or concealed in a dwelling, issue a search warrant.
(2) A search warrant issued under this article shall be sufficient authority for the Customs official named therein, alone or accompanied by such other Customs officials or such other persons as the Customs official considers necessary, at any time or times within one month of the date of issue of the warrant, to enter (if need be by force) accompanied or alone in a dwelling named or specified in the warrant to search such dwelling, to examine every item held therein, to inspect anything found therein or thereat, to inspect any record found therein or thereat and, if there are reasonable grounds for suspecting that anything found therein or thereat is liable to forfeiture under this Act or any other law relating to excise, or that a record found there may be required as evidence in proceedings under this Act or such other law, to detain or seize the thing as liable to forfeiture or, in the case of a record, to detain it for so long as it is reasonably required for such purpose.
Amendment history
- Amended by VII.2018.72