with counterfeit goods or alleged or suspected counterfeit goods, were exercising the powers contemplated in section 4 (1) on own initiative in terms of section 3 (4); (b) the following provisions of this Act will apply mutatis mutandis in relation to any member of the customs authorities, namely(i) the provisions in accordance with or subject to which the powers contemplated in section 4 (1) may be exercised by an inspector so acting on own initiative; (ii) the provisions by which any other power or any right, function, duty, obligation, exemption, indemnity or liability is conferred or imposed on an inspector so acting. However, the Minister, at the request of the Minister of Finance acting on the recommendation of the Commissioner, may by notice in the Gazette exempt the members of the customs authorities from any of the provisions made applicable by this paragraph if satisfied that there are suitable and appropriate alternative arrangements made by or under the Customs and Excise Act, 1964, that cover the purpose of the provision from which exemption is sought. (7) The customs authorities will not be obliged to act in terms of subsection (4) unless the owner of the intellectual property right, the subject matter of which is alleged to be featured or borne by or incorporated or embodied in or to have been applied to stipulated goods, furnishes to the Commissioner security in the manner and amount that the Commissioner may require to indemnify the customs authorities and their members against any liability that may be incurred pursuant to the seizure and detention of goods or anything done in relation to goods when acting or purportedly acting under this section, and to cover any expenses that may be incurred in effecting the seizure and detention of the goods. (8) The provisions of this Act will not be construed so as to render the customs authorities or any of their members liable for- (9) 16. (a) any failure to detect or seize stipulated goods; (b) the inadvertent release of any such goods; or (c) any action taken in good faith in respect of such goods. For the purposes of this section, 'customs authorities' means the South African Revenue Service in its Division: Customs and Excise, the members of which are the Commissioner and those officials who are 'officers' within the contemplation of the definition of 'officer' in section 1 (1) of the Customs and Excise Act, 1964. Evidence and presumptions (1) Subject to section 5 (4) (b), any statement taken down or other documentary evidence procured by an inspector in the course of