Section 155O: Authorised officer may take possession of and retain documents and records

155O. Authorised officer may take possession of and retain documents and records.- (1) An officer authorised in this behalf may take possession of and retain any document or record presented in connection with any entry or required to be produced under this Act. (2) Where the authorised officer takes possession of a document or record under sub-section (1) of this section, the authorised officer shall, at the request of the person otherwise entitled to the document or record, provide that person with a copy of the document certified by or on behalf of the authorised officer under the seal of the Customs as a true copy. (3) Every copy so certified shall be admissible as evidence in all courts and other legal forums as if it were the original.

Effective date: 1969-03-03

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