Power of inspection and seizure authorises tax officers to search, seize and provisionally release goods under prescribed safeguards. Designated tax officers may inspect business and storage locations where suppression of transactions, excess input tax claims, contraventions or concealment of taxable goods are suspected; they may search and seize goods, documents and electronic devices, order retention or provisional release on bond or security, permit copying of seized records subject to investigation safeguards, return items not relied on for notice within a short prescribed period, and follow prescribed disposal, inventory and procedural safeguards including application of criminal procedure rules.