Power of inspection and seizure authorises officers to search, seize and provisionally release goods to prevent tax evasion. Power of inspection authorises a senior tax officer to inspect premises and to search and seize goods, documents or books believed to conceal suppressed transactions or facilitate tax evasion; seizures may be subject to non-removal orders, provisional release on bond or security, return if no notice is issued within the prescribed period, and inventory or disposal rules for specified perishable or hazardous goods, with sealing and forced-entry powers and application of criminal procedure provisions with Commissioner substitution.