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7. An authorised person seizing any goods or records under this Part must inform the following persons that the goods or records have been so seized, that is to say—
(a)the person from whom they are seized; and
(b)in the case of imported goods seized on any premises under the control of the Commissioners for Revenue and Customs, the importer of those goods (within the meaning of the Customs and Excise Management Act 1979(1)).
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