Part 4Customs powers
Powers in relation to documents
257Copying of documents obtained during inspection
This section applies if—
- a Customs officer carries out an inspection, audit, or examination under this Act; and
- a document comes into the possession of the Customs officer during the inspection, audit, or examination; and
- the Customs officer has reasonable cause to believe that the document is evidence of the commission of an offence under this Act.
The Customs officer may remove the document for the purpose of making a copy.
Subject to section 258, the document must be returned to the person otherwise entitled to it as soon as practicable after a copy of the document has been made.
Every certified copy of a document copied under this section is admissible in evidence in any court as if it were the original.
Compare
- 1996 No 27 s 165


