(1) The Commissioner-General may issue a warrant authorising an officer to enter and search premises, by day or by night, and to seize and take away any of the goods, where the Commissioner-General is satisfied that there is reasonable cause to suspect that uncustomed, prohibited or restricted goods or goods on which duties have not been paid or secured by certificates or otherwise as required by law are harboured, kept or concealed in the premises.

(2) An officer who is authorised may arrest and detain any person in whose possession and under whose control the goods are found and prosecute that person in a court of competent jurisdiction.

(3) Where there is resistance, the officer may break open any door with force and remove any impediment or obstruction to the entry, search or seizure in execution of the order.