Inspection and seizure powers allow authorised officers to search, seize and provisionally release goods subject to procedural safeguards. Section 67 empowers authorised central tax officers to inspect premises and to search and seize goods, documents and electronic devices when there are reasoned beliefs of transaction suppression, excess input tax claims, contraventions to evade tax, or concealment of taxable goods. Seizures must be authorised in writing; officers may seal or forcibly access premises; seized documents may be copied by their custodian except where prejudicial; goods may be provisionally released on bond or security or returned if no notice is issued within the statutory period; inventory and disposal rules apply for specified perishable or hazardous goods.