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Excise Order, 2006 · s 40

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s 40Goods unaccounted for deemed unexcisable

If goods, other than bona fide ship's stores, are found by a proper officer of excise in any vessel in territorial waters and such goods are not correctly 713

BRUNEI DARUSSALAM GOVERNMENT GAZETTE accounted for in the manifest or other documents which ought to be aboard such vessel, such goods shall be deemed to be unexcisable goods and shall be liable to seizure.