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Removal and detention of documents.
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31.—(1) Whenever an officer of customs and excise is authorised by any enactment relating to a duty of customs or a duty of excise and contained in a British Statute or any Act of the Oireachtas passed before or after this Act or by any regulation heretofore made or hereafter to be made under any such enactment to demand the production of or to inspect or examine any book, account, letter, voucher, or other document such officer shall if he has reasonable ground for suspecting fraud in connection with any entry in or omission from such document or in connection with any transaction to which such document refers also be entitled to remove and detain such document.
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(2) Whenever an officer of customs and excise removes a document under this section he shall, on demand made by the person from whom he obtained such document at any time while such document is detained under this section, either (at the election of such officer) furnish to such person a copy of such document or allow such person to inspect and take a copy of such document.
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