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Under Section 110, what kind of goods can officers seize?

  1. Any goods leaving the country

  2. Only vehicles used for transport

  3. Goods suspected to be contravening the Act

  4. Goods that have been improperly declared

The correct answer is: Goods suspected to be contravening the Act

Section 110 of the Customs Act provides officers with the authority to seize goods that are suspected of contravening the Act. This means that if there's reasonable belief that certain goods are not compliant with customs regulations, such as contraband, unreported items, or goods being used unlawfully, officers are empowered to take those goods into custody. The emphasis here is on the suspicion of a violation of customs law, which can encompass a wide range of scenarios, from smuggling to undervaluation. This choice highlights the role of customs officers in enforcing compliance with the law and protecting national interests by preventing illegal goods from entering or exiting the country. It emphasizes the proactive measures taken by border security to maintain the integrity of the customs process. The other options are more limited in scope. While goods leaving the country or vehicles used for transport may be relevant in the context of customs checks, they do not capture the broader authority provided under Section 110. The choice regarding improperly declared goods also suggests a specific scenario and does not address the general authority to seize goods suspected of contravening any part of the Act.