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<h1>Power to search premises authorises customs officers to search for concealed goods and documents under criminal procedure safeguards.</h1> Power to search premises authorises Assistant or Deputy Commissioners of Customs, or Board named coastal or frontier officers, to search or authorise searches where they have reason to believe goods liable to confiscation or documents useful to customs proceedings are secreted; searches are to follow the Code of Criminal Procedure procedures so far as practicable, with the magistrate reference in the specified provision substituted by the customs commissioner designation by legislative amendment.