40. Goods unaccounted for deemed unexcisable

Terms defined in s 2

• goods

  goods

  Defined · s 2

  "goods" includes animals, birds, fish, plants and all kinds of movable property;

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• proper officer of excise

  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;

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• unexcisable goods

  unexcisable goods

  Defined · s 2

  "unexcisable goods" means goods in respect of which a breach of this Order has been committed;

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• vessel

  vessel

  Defined · s 2

  "vessel" includes any ship or boat or any other description of vessel used in navigation;

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