Section 116

of Excise Order, 2006

ORDERIn forceProvision 117 of 165

Section 116

(1)

Any senior officer of excise shall, for the purposes of this Order, at all times have access to any place or premises where a manufacturer or an importer carries on his business or where any person who has dealings with such manufacturer or importer carries on his business.

(2)

Where any senior officer of excise enters upon any premises in accordance with this section, he may –

(a)

require the manufacturer or importer or the person who has dealings with such manufacturer or importer, as the case may be, to produce any book, data, document or other record, or thing which such manufacturer or importer or person is required to keep under this Order, or which relate to any manufactured or imported goods;

(b)

examine any book, data, document or other record, or thing and make copies of or take extracts from any such book or document;

(c)

seize and detain any book, data, document or other record, or thing if, in his opinion, it may afford evidence of the commission of any offence under this Order;

(d)

require the manufacturer or importer or the person who has dealings with such manufacturer or importer or any person employed by such manufacturer or importer or person to answer questions relating to –

(i)

any book, data, document or other record, or thing;

(ii)

any entry in any book, data, document or other record, or thing;

(iii)

any manufactured or imported goods;

BLUV as of 8th August 2018

(e)

require any container, envelope or other receptacle in any such premises to be opened;

(f)

at the risk and expense of the manufacturer or importer or the person who has dealings with such manufacturer or importer, open and examine any packages, or any goods or materials, in any such premises.

(3)

Where the senior officer of excise acting under this section is unable to obtain free access to any premises where a manufacturer or an importer carries on his business or where any person who has dealings with such manufacturer or importer carries on his business or to any receptacle contained in those premises, he may, at any time, enter such premises and open such receptacle in such manner, if necessary by force, as he may think necessary.

(4)

Where, on the entry upon any premises under this section, any dutiable goods are found in relation to which any offence under this Order has been committed, such dutiable goods shall be liable to forfeiture.

Officers of excise may stop and search conveyances.

Read in full context — Excise Order, 2006 →

Section 116

of Excise Order, 2006

ORDERIn forceProvision 117 of 165

Section 116

(1)

(2)

Where any senior officer of excise enters upon any premises in accordance with this section, he may –

(a)

(b)

examine any book, data, document or other record, or thing and make copies of or take extracts from any such book or document;

(c)

seize and detain any book, data, document or other record, or thing if, in his opinion, it may afford evidence of the commission of any offence under this Order;

(d)

(i)

any book, data, document or other record, or thing;

(ii)

any entry in any book, data, document or other record, or thing;

(iii)

any manufactured or imported goods;

BLUV as of 8th August 2018

(e)

require any container, envelope or other receptacle in any such premises to be opened;