PART THREE

Chapter Nine (Powers and Duties of Customs Authority)

58.   Powers and Duties of Customs Officer

1.      Customs officer while on his official duties shall have the following powers and duties:

a.       to stop and search means of transport carrying import, export or transit goods;

b.      to seize goods found concealed in the means of transport for the purpose of evading prohibition, restriction or duties; and if deemed necessary, detain the means of transport, the master of the means of transport or the owner of the goods for investigation;

c.       to enter and patrol at any port of entry or exit, international airport or customs warehouse operator, investigate any document and books of records related to import and export activities;

d.      to inquire and get proper reply from any passenger or employees of the means of transport about any goods in relation to importation or exportation; if there is a reason to suspect, examine their luggage;

e.       where there is a reason to suspect of hiding prohibited, restricted or dutiable goods in his body, carry out body search by similar sex, and seize goods found in contravention of the law, and detain the person for investigation;

f.        On authorization of court, search business premises, warehouses, dwelling houses, documents and books of records of any person engaged in import or export trading business. Where goods or documents are found in contravention of the customs laws, seize such document and goods; if necessary, detain and investigate and owner of the goods, or lock the business premises or warehouses;

g.       To seize duty free goods transferred to other person in contravention of the rules laid down in this proclamation and detain the person who transferred it.

2. Where goods in contravention of customs laws are seized in the absence of the owner or person responsible, the Authority shall immediately call by notice for the appearance of the owner or person responsible for the goods seized;

3. Any right of the owner or agent in relation to the goods seized shall be barred, if not appeared or instituted legal action within 30 days from the date of issuance of the notice;

4. Customs officer shall wear uniform, and hold special identity or identification card while carrying out his official duties specified in this Article;

5. Customs officer shall be assisted by customs police while carrying out his official duties.

59.  Powers and Duties of Customs Police

Customs Police shall:

1.      Seize goods and detain persons moving in contravention of customs or any other laws that are enforced by the Authority;

2.      Investigate any customs offences and shall forward his report for the necessary legal action;

3.      Customs Police in enforcing customs laws shall have the powers and duties vested to regular police force in the criminal procedure code.

60.  Using Force

Customs police shall use reasonable force:

1.      to stop and detain any person who overruns customs stations, or transport goods out of customs transit routes to evade prohibition, restrictions or duties on the goods;

2.      To detain any person who obstruct customs officer while searching in the discharge of his responsibilities, and carry out the necessary search.

61.  Customs Investigation and Institution of Proceedings

1.      Where and offence is committed against the provisions of customs laws or any other laws enforced by the Authority, customs police shall, seize the goods or detain the person found in contravention of the laws and carry out investigation, in accordance with the provisions of the criminal procedure code.

2.      Customs police shall forward the investigation report he made under sub-Article (1) of this Article to customs prosecutor or in case of serious offences, to the Attorney General.

3.      The Customs prosecutor, who discharges his responsibilities under the strict supervision and follow-up of the Attorney general, shall institute criminal proceedings, in accordance with the criminal procedure code, in the country having jurisdiction.

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