Customs Act 1960 · 2020 Revised Edition · Part 14 · Provisions as to Trials and Proceedings
127A. Procedure governing seizure of computer, etc., other than certain goods
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Subject to subsection (2), sections 370, 371 and 372 of the Criminal Procedure Code 2010 apply, with the necessary modifications, when any officer of customs or auxiliary police officer seizes any computer or associated device, mobile communication device or cash under any provision of this Act.
officer of customs
“officer of customs” means —(a)the Director‑General;(b)any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2);(c)any senior officer of customs appointed under section 4(4);(d)any officer of customs appointed under section 5(2); and(e)any police officer;
Subsection (1) does not apply to computers or associated devices, or mobile communication devices, that are goods —
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
in respect of which there has been committed, or there is reasonable cause to suspect that there has been committed, any offence under this Act or any breach of the provisions of this Act or of any restriction or condition subject to or upon which any licence or permit has been granted; and
that are seized under any provision of this Act.