Clause 8

The Minister may by regulations provide that the Comptroller or an authorised person may, in accordance with this section, arrest without warrant any of the following persons, and may search or cause to be searched, any person so arrested:

any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, any offence under section 62 or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25;

any person whom he may reasonably suspect to have in his possession any goods liable to seizure pursuant to regulations made under section 25(2)(g)(i);

any person against whom a reasonable suspicion exists that he has been guilty of any offence under section 62 or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25.(2) No woman shall be searched except by a woman.(3) The Comptroller or an authorised person making an arrest without warrant shall, without unnecessary delay and subject to this section as to bail or previous release, take or send the person arrested before a Magistrate’s Court.(4) The Comptroller or an authorised person shall not detain in custody a person arrested without a warrant for a longer period than under the circumstances of the case is reasonable.(5) Such period shall not exceed 48 hours exclusive of the time necessary for the journey from the place of arrest to the Magistrate’s Court.(6) A person who has been arrested by the Comptroller or an authorised person shall not be released except on his own bond or on bail or under the special order in writing of a Magistrate or the Comptroller or authorised person.(7) If any person liable to arrest under this Act is not arrested at the time of committing the offence for which he is so liable, or after arrest makes his escape, he may, at any time afterwards, be arrested and be dealt with as if he had been arrested at the time of committing the offence.”.