| 128.
| | (1) The Collector or any officer of customs authorized in that behalf in writing by the Collector may-
| | | (a) at all reasonable hours by day or night enter and search any building or place in which he suspects there are-
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| (b) break open any door, vault, chest, trunk, package or other place of storage which he may consider reasonably necessary to break for the purpose of exercising his powers under the preceding provisions of this subsection ; and |
| (c) where he discovers any such goods, books or documents, seize and store them in a place of security selected by the Collector. |
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| | (2) The Collector or any officer of customs referred to in subsection (1) may request any person in charge or occupation of any building or place specified in paragraph (a) of that subsection to assist the Collector or such officer to enter and search that building or place in the exercise of the powers of the Collector or such officer under that subsection, and if such person when so requested fails to assist the Collector or such officer, he shall be guilty of an offence. | | |
| | (3) If any person obstructs the Collector or an officer of customs referred to in subsection (1) in exercising any power under that subsection, he shall be guilty of an offence. | | |
| | (4) A person who is guilty of an offence under subsection (2) or subsection (3) shall be liable on conviction to a fine not exceeding one thousand rupees.". | | |
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Sri Lanka Consolidated Acts