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Customs and Excise Management Act 1979, Section 118E is up to date with all changes known to be in force on or before 16 August 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)An officer who removes anything in the exercise of a power conferred by or under section 118C or 118D above shall, if so requested by a person showing himself—
(a)to be the occupier of premises from which it was removed, or
(b)to have had custody or control of it immediately before the removal,
provide that person with a record of what he removed.
(2)The officer shall provide the record within a reasonable time from the making of the request for it.
(3)Subject to subsection (7) below, if a request for permission to be granted access to anything which—
(a)has been removed by an officer, and
(b)is retained by the Commissioners for the purposes of investigating an offence,
is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an officer.
(4)Subject to subsection (7) below, if a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—
(a)allow the person who made the request access to it under the supervision of an officer for the purpose of photographing it or copying it, or
(b)photograph or copy it, or cause it to be photographed or copied.
(5)Where anything is photographed or copied under subsection (4)(b) above, the photograph or copy shall be supplied to the person who made the request.
(6)The photograph or copy shall be supplied within a reasonable time from the making of the request.
(7)There is no duty under this section to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—
(a)that investigation;
(b)the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or
(c)any criminal proceedings which may be brought as a result of—
(i)the investigation of which he is in charge; or
(ii)any such investigation as is mentioned in paragraph (b) above.
(8)Any reference in this section to the officer in overall charge of the investigation is a reference to the person whose name and address are endorsed on the warrant or order concerned as being the officer so in charge.
Textual Amendments
F1Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5
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