Section 67 - Power of inspection, search and seizure.

Search and seizure powers permit authorised officers to inspect premises, seize goods or documents and order provisional release on bond.

Where the Proper officer, not below Joint Commissioner, believes suppression of transactions, excess input tax claims, contraventions to evade tax, or concealment of goods, he may authorise inspection, and may search and seize goods, documents or books believed to be secreted. Powers include sealing or breaking open premises and devices, permitting copies of seized documents unless prejudicial, provisional release of goods on bond or security or payment of tax, return of goods if no notice is issued within a prescribed period, and prescribed disposal of perishable goods. CrPC search provisions apply with substitution of Commissioner for Magistrate.