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Customs and Excise Management Act 1979, Section 161 is up to date with all changes known to be in force on or before 14 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)The powers conferred by this section are exercisable by an officer having a writ of assistance if there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts—
(a)is kept or concealed in any building or place, and
(b)is likely to be removed, destroyed or lost before a search warrant can be obtained and executed.
(2)The powers are—
(a)to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and
(b)so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.
(3)An officer shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.
(4)A writ of assistance shall continue in force during the reign in which it is issued and for six months thereafter.]
Textual Amendments
F1S. 161 and s. 161A substituted for s. 161 (28.7.2000) by 2000 c. 17, s. 25
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