Power of inspection and seizure allows authorized officers to search, seize and provisionally release goods subject to prescribed conditions. Section 67 authorizes senior tax officers to inspect premises and, where goods or documents relevant to proceedings are believed secreted, to search and seize them; officers may seal or break open premises or devices, issue receipts, allow copy-taking subject to investigation concerns, provisionally release goods on bond or security or on payment, and require return of seized goods if no notice is issued within six months, with limited extension and special disposal and inventory rules for perishable or hazardous goods.