Customs Act 2015
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Power of arrest | ||
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32. Where an officer of customs has reasonable grounds to suspect that a person is committing or has committed an offence under— | ||
(a) section 14 or 15 , or | ||
(b) any provision of the Taxes Consolidation Act 1997 that provides that it is an offence to assault an officer of customs, | ||
such officer may arrest that person without warrant. |