If there is reasonable reason to believe that someone has committed an act deemed to be revenue leakage, the Director General or the officer-level staff assigned by him may accidentally arrest any person, passenger or means of transportation. To take custody and search, to enter any house, shop, warehouse, etc., to stop transport and demand necessary documents, or to search any building, warehouse, shop, place of business, land and place, and to search, seal, and take control of any goods or documents. .
(2) According to sub-section (1), when a search is conducted at a place or an emergency check is made, the relevant person must be given a clear written statement as to the reason for the search or inspection.