s 21
Whenever it appears to any Magistrate on information and after such enquiry as he may think ie aesy thop, watehreise or orle Suilygingo beliace that free zone, there are concealed or deposited any goods 19 07g thet o vi Ac or, the saeo tho ct 192 Ac. service lax Act 19/2 or this Act or any regulations made thereunder had been committed, such Magistrate may issue a warrant authorising an officer of customs, named therein, by day or by night and with or without assistance— (a) to enter such shop, warehouse Shop orworchouse, or other building' otfief premiles building or place-and there to search for and seize ahy goods in respect of which there is reason to believe that the offence aforesaid has been committed, and any book or document Which may reasonably be believed to have a bearing on the case; (b) ggop,esware gere, orpensons teinginuc possession of any goods aforesaid found, or whom such officer may reasonably suspect to have concealed or deposited such goods; ctnpretopeorho ne ohernecessary any door ot such shop, warehouse, building or pläce-and enter thereinto; (d) to forcibly enter, if necessary, such place and evèry part thereof; (e) to remove by force any obstruction to such entry, search, seizure and removal as he is empowered to effect; and (f) detain any person found in such place until such place has been searched. When search 22. Whenever it appears to any senior officer of may be made without customs that there is reasonable cause to believe that in warrant. any shop, warehouse or othet building or place in a free zone, there are concealed or deposited any goods in [Pt. IV, S. 22-24] respect of which an offence under the Customs Act 1967, the Excise Act 1976, the-Sales fax Act 1972, the De.AA1572 Service Tax Act 1975-or this Act or any regulations made thereunder has been committed, and if he has reasonable grounds for believing that by reason of any delay in obtaining a search warrant under section 21 such goods or any book or document, which may reasonably be believed to have a bearing on the case are liany in bespect of susuci ops eareastee or el e building or place all the powers mentioned in the said Sub. AA1S95 section 21 in as full and ample a manner as if he were authorised so to do by warrant issued under that section.