Section 26Power of stoppage, search and arrest

s. 26

26. Power of stoppage, search and arrest When any officer empowered by the [Board], to act under this section has reason to believe, from personal knowledge or from information taken down in writing, that any excisable goods are being carried, or have within the previous twenty four hours been carried, in any vessel so as to render the owner or master of such vessel liable to the penalties imposed by section 24, he may require such vessel to be brought to and thereupon may- (a) enter and search the vessel; (b) require the master of the vessel to produce any documents in his possession relating to the vessel or the cargo thereof; (c) seize the vessel if the officer has reason to believe it liable to confiscation under this Act, and cause it to be brought with its crew and cargo into any port in Bangladesh; and (d) where any excisable goods are found on board the vessel, search and arrest without a warrant any person on board the vessel whom he has reason to believe to be punishable under section 24.

1. 89. The word “Board” was substituted for the words “National Board of Revenue” by section 5 of the Finance Act, 1979 (Act No. V of 1979)