Section 65
Section 65
(1)
The proper officer of excise may detain in an excise warehouse, excise office or any other place deemed under this Order to be under excise control any goods if he is in doubt whether such goods are dutiable or not or for any other reason.
(2)
In every such case, the proper officer of excise shall forthwith make a report to a senior officer of excise who shall, without undue delay, decide whether such goods are dutiable or not.
(3)
If any such goods are found not to be dutiable, no warehouse rent, handling or other charges shall be payable in respect thereof.
37
BLUV as of 8th August 2018
(4)
The proper officer of excise may, subject to such conditions as he thinks fit, permit the deposit of any such goods in an excise warehouse.
Protection of officers of excise from liability.