Malaysia legislation
Section 37
Section 37
Seizure of books, documents, etc.
(2)
Whenever any book, data, document or other record or thing is seized under this Act, the officer of customs shall forthwith give notice in writing of the seizure and the grounds thereof to the owner of the book, data, document or other record or thing, if known, either by delivering the notice to him personally or by posting the notice at his place of abode, if known.
(3)
The provision of this section relating to the seizure of any book, data, document or other record or thing shall apply to all the content of any receptacle, package or conveyance in which the book, data, document or other record or thing is found and to any article used to conceal the book, data, document or other record or thing.
Tourism Tax 43
Power of arrest