Excise Order, 2006 · As enacted · Part XIII
106. Proper officer of excise may take samples
Official textFrom Attorney General's Chambers, unchanged
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.
proper officer of excise
"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
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.
Packing of dutiable goods.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
proper officer of excise
Defined · s 2"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII