Section 113
Section 113
(1)
A proper officer of excise may –
(a)
go on board any vessel or aircraft in any customs port or customs airport or place or within territorial waters;
(b)
require the master of such vessel or the pilot of such aircraft to give such information relating to the vessel or aircraft, cargo, stores, crew, passengers or voyage as he may think necessary;
(c)
rummage and search all parts of such vessel or aircraft for prohibited or unexcisable goods;
(d)
examine all goods on board and all goods then being loaded or unloaded;
(e)
demand all documents which ought to be on board such vessel or aircraft;
(f)
require all or any such documents to be brought to him for inspection;
and
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BLUV as of 8th August 2018
(g)
retain any such documents brought to him for inspection, and the master of any vessel and the pilot of any aircraft refusing to allow such officer to board or search such vessel or aircraft, or refusing to give such information or to produce such documents on demand shall be guilty of an offence.
(2)
If any place, box or thing on board such vessel or aircraft is locked and the key withheld, such officer may break open any such place, box or thing.
(3)
If any goods be found concealed on board any vessel or aircraft, they shall be deemed to be unexcisable goods.
Senior officer of excise to exercise powers of search.