101.—(1) Where it appears to any Magistrate, or any senior officer of customs not below the rank of Assistant Director-General of Customs, upon information and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling-house, shop or other building or place, there are concealed or deposited any —
(a)
dutiable or uncustomed goods;
(b)
goods liable to forfeiture under this Act;
(c)
goods as to which any offence under this Act has been committed; or
(d)
books, records, documents or other articles, directly or indirectly, relating to any transaction or dealing in any of the goods mentioned in this subsection,
the Magistrate or the senior officer of customs may issue a warrant authorising any officer of customs, named therein, by day or by night and with or without assistance —
(i)
to enter the dwelling-house, shop or other building or place and there to search for and seize any goods reasonably suspected of being dutiable or uncustomed goods, or goods liable to forfeiture under this Act, or goods as to which any offence under this Act is suspected to have been committed, or any books, records, documents or other articles which may reasonably be believed to be, directly or indirectly, relating to any transaction or dealing in any of the goods mentioned in this subsection;
(ii)
to arrest any person or persons being in such dwelling-house, shop, building or place, in whose possession the goods, books, records, documents or other articles may be found, or whom the officer may reasonably suspect to have concealed or deposited the goods, books, records, documents or other articles; and
(iii)
to make copies of and take any reasonable steps to preserve any books, records, documents or other articles referred to in sub-paragraph (i).
[23/93; 24/96; 4/2003]
(2) Such officer may if it is necessary to do so —
(a)
break open any outer or inner door of the dwelling-house, shop or other building or place and enter therein;
(b)
forcibly enter that place and every part thereof;
(c)
remove by force any obstruction to such entry, search, seizure and removal as he is empowered to effect; and
(d)
detain every person found in that place until that place has been searched.