Power of inspection and seizure authorises officers to search, seize and provisionally release goods with safeguards. Senior proper officers may authorise inspection, search and seizure of business premises, transporters, warehouses and other places where suppression of transactions, excess input tax claims, contraventions to evade tax, or concealment of taxable goods are suspected. Seized goods and documents are to be retained only as necessary, subject to rights to copy documents, provisional release on bond or payment, and return where no notice is issued within the prescribed period; perishable goods may be disposed of and criminal procedure provisions apply with a supervisory substitution.