Excise Order, 2006 · As enacted · Part XI
Section 87
Official textFrom Attorney General's Chambers, unchanged
The declarations referred to in sections 85 and 86 shall give a full and true account of the particulars for which provision is made:
Provided that if, in the case of imported goods, any of the particulars required are unknown to the importer thereof, delivery of such goods may be given on a written undertaking of the importer or his agent to furnish the necessary information to the proper officer of excise within 10 days of such undertaking or such further period as the proper officer of excise may allow, and if the importer or his agent fails to furnish the information as required by the undertaking, he shall be deemed to have failed to make the required declaration.
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;
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 C
Part XII
Drawback
Part XIII
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII