122. Retention of documents obtained during search

Where an officer of excise or any person authorised under this Order carries out any lawful search, inspection, audit or examination under this Order and has reasonable cause to believe that any document coming into his possession during such search, inspection, audit or examination is evidence of the commission of an offence against this Order or is intended to be used for the purpose of committing any offence against this Order, such officer or authorised person may, subject to section 140, take possession of and retain the document.

Where an officer of excise or any person authorised under this Order takes possession of a document under subsection ( 1), he shall, at the request of the person otherwise entitled to the document, provide such person with a copy of the document certified by or on behalf of the Controller under the seal of the excise as a true copy.

Every copy so certified is admissible in evidence in all courts as if it were the original.