Section 17

Any officer of customs may seize any document or other thing in respect of which he reasonably believes an offence to have been committed under this Act or any of its rules or which he reasonably believes to be or to contain evidence relating to such an offence.

Any officer of customs, acting in accordance with the general or special direction, whether expressed or implied, of a senior officer of customs, shall have the powers of a senior officer of customs under this Act and any of its rules.