Section 37
Seizure of books, documents, etc.
All books, data, documents or other records or thing in respect of which the officer of customs has reasonable cause to suspect that there has been committed any offence under this Act or any violation of any of the provisions of this Act and any receptacle, package or conveyance in which the books, data, documents or other records or thing may have been found or which has been used in connection with the offence or violation, and any other book, data, document, record or thing which may reasonably be believed to have a bearing on the case, may be seized by any officer of customs.
(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