Search and seizure powers: officers may inspect, search, seize and provisionally release goods and documents to prevent tax evasion. Proper officers not below Joint Commissioner may authorise inspection, and may search and seize goods, documents or books believed secreted and relevant to proceedings; where seizure is impracticable an order restraining removal may be issued. Seized documents not relied on for notice must be returned within thirty days and custodians may make copies unless prejudicial. Officers may seal or break open premises and devices; seized goods may be provisionally released on bond or security or on payment of tax, interest and penalty. Perishable or specified goods may be disposed of and seized goods inventoried as prescribed.