Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Detention of controlled goods

101 Goods that have been imported or are about to be exported may be detained by an officer until he is satisfied that the goods have been dealt with in accordance with this Act, and any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, and any regulations made thereunder.