Excise Order, 2006 · As enacted · Part XIV · Search, Seizure and Arrest
116. Access to places or premises
Official textFrom Attorney General's Chambers, unchanged
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.
senior officer of excise
"senior officer of excise" means any senior officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
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;
importer
"importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to excise control;
examine any book, data, document or other record, or thing and make copies of or take extracts from any such book or document;
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;
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 -
any book, data, document or other record, or thing;
any entry in any book, data, document or other record, or thing; or
any manufactured or imported goods;
require any container, envelope or other receptacle in any such premises to be opened;
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.
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.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Terms defined in s 2
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
importer
Defined · s 2"importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to excise control;
senior officer of excise
Defined · s 2"senior officer of excise" means any senior officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII