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Officers of customs to have powers of excise officer as to seizures, &c. under Excise Acts, and vice versâ.
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38. Every officer of the customs shall have, use, and exercise all such and the like powers and authorities for the arrest and prosecution of any person, or for the search, examination, seizure, detention, removal, and prosecution of any vessel, boat, cart, carriage, or other conveyance, or any horse or cattle, or any foreign or imported goods or commodities whatsoever, or any British spirits forfeited under this Act, or any other Act or Acts of Parliament relating to the revenue of excise, as are, shall be granted, or shall or may be used or exercised in that behalf by any officer of excise; and every officer of excise shall have, use, and exercise all such and the like powers and authorities for the arrest and prosecution of any person, or for the search, examination, seizure, detention, removal, and prosecution of any vessel, boat, cart, carriage, or other conveyance, or any horse or cattle, or any foreign or imported goods or commodities whatsoever, forfeited under any Act or Acts of Parliament relating to the revenue of the customs, as are or shall be granted or shall or may be used or exercised in that behalf by any officer of the customs; anything in this Act or in any other Act or Acts of Parliament to the contrary thereof notwithstanding.
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