Section 117
Section 117
(1)
An officer of customs shall, in respect of any goods in customs control that are or may be the subject of –
(a)
a notice given undersection 109(1) or (3);
(b)
an investigation under section 110; or
(c)
proceedings under section 114, allow any person claiming to have an interest in those goods or in an investigation under section 110, or in proceedings under section 114, in relation to those goods, to inspect those goods.
(2)
The person referred to in subsection (1) may –
(a)
inspect the goods; and
(b)
with the approval of an officer of customs, remove the goods or a sample thereof to such place, for such period, and on such conditions as the officer of customs may specify, for the purpose of inspecting them.
(3)
Any person who wishes to inspect or remove any goods under this section shall give to the Controller of Customs not less than seventy-two hours notice of his intention to do so.
Supplementary
Power of Controller of Customs to disclose information.