Search and seizure powers allow inspection of premises, provisional release or disposal of seized goods and retention of documents. A proper officer not below Joint Commissioner may authorise inspection, search and seizure of business premises, transporters, warehouses and other places where there are reasoned beliefs of suppressed transactions, excess input tax claims or concealment of goods to evade tax. The officer may seize goods, documents and electronic devices, restrain removal where seizure is impracticable, and retain documents only as long as necessary; seized goods may be provisionally released on prescribed bond or security or returned if no notice is issued within the prescribed period, with specified provisions for perishable goods and inventories.