Section 214AF of the Customs Act 1901 (Cth) deals with Improper Exercise of Monitoring Powers under Warrant and is extracted below.
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214AF Exercise of monitoring powers under a warrant
(1) A monitoring officer may apply to a magistrate for a warrant under this section in relation to particular premises.
(2) The magistrate must issue a warrant if satisfied, by information on oath or affirmation, that it is reasonably necessary that the monitoring officer should have access to the premises for the purpose of assessing:
(a) whether a person is complying with a Customs related law; or
(b) whether a person’s record keeping, accounting, computing or other operating systems of any kind accurately record and generate information to enable compliance with a Customs related law; or
(c) the correctness of information communicated by a person to Customs (whether in documentary or other form).
(3) If the magistrate requires further information about the grounds on which the issue of the warrant is applied for, he or she must not issue the warrant until the monitoring officer or someone else has given the magistrate the further information, either orally (on oath or affirmation) or by affidavit.
(4) The warrant must:
(a) state the purpose for which the warrant is issued; and
(b) identify the premises to which the warrant relates; and
(c) name the monitoring officer who is responsible for executing the warrant; and
(d) authorise any monitoring officer named in the warrant to enter the premises and exercise monitoring powers from time to time while the warrant remains in force, with such assistance, and using such force against things, as are necessary and reasonable; and
(e) state the hours during which entry under the warrant is authorised to be made; and
(f) specify the day (not more than 6 months after the day of issue of the warrant) on which the warrant ceases to have effect.
(5) A magistrate in a particular State or Territory may issue a warrant in respect of premises in another State or Territory.
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