(1)The powers conferred by section 289 may be exercised only with the appropriate approval unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.
(2)The appropriate approval means the approval of a judicial officer or (if that is not practicable in any case) the approval of a senior officer.
(3)A judicial officer means—
(a)in relation to England and Wales and Northern Ireland, a justice of the peace,
(b)in relation to Scotland, the sheriff.
(4)A senior officer means—
(a)in relation to the exercise of the power by a customs officer, a customs officer of a rank designated by the Commissioners of Customs and Excise as equivalent to that of a senior police officer,
(b)in relation to the exercise of the power by a constable, a senior police officer.
(5)A senior police officer means a police officer of at least the rank of inspector.
(6)If the powers are exercised without the approval of a judicial officer in a case where—
(a)no cash is seized by virtue of section 294, or
(b)any cash so seized is not detained for more than 48 hours,
the customs officer or constable who exercised the powers must give a written report to the appointed person.
(7)The report must give particulars of the circumstances which led him to believe that—
(a)the powers were exercisable, and
(b)it was not practicable to obtain the approval of a judicial officer.
(8)In this section and section 291, the appointed person means—
(a)in relation to England and Wales and Northern Ireland, a person appointed by the Secretary of State,
(b)in relation to Scotland, a person appointed by the Scottish Ministers.
(9)The appointed person must not be a person employed under or for the purposes of a government department or of the Scottish Administration; and the terms and conditions of his appointment, including any remuneration or expenses to be paid to him, are to be determined by the person appointing him.