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Contents

Part XIV · Search, Seizure and Arrest

119. Power to open packages and examine goods

Any proper officer of excise may examine any goods in the course of being imported or exported or intended to be imported or exported and may for the purposes of such examination bring the same to an excise office and may open any package or receptacle.

Report

Part XV

Provisions as to Trial and Proceedings

Part XVI

Offences and Penalties

Part XVII

General