Section 106

The proper officer of excise may at any time, if his duty requires, take samples of any goods to ascertain whether they are goods of a description liable to any excise duty, or to ascertain the excise duty payable on such goods or for such other purposes as the proper officer of excise may think necessary, and such samples may be disposed of in such manner as the Controller shall direct.

No payment shall be made for the cost of any sample taken but the proper officer of excise shall, on demand, give a receipt for any such sample.

58

BLUV as of 8th August 2018

Packing of dutiable goods.