Section 196: Excisable goods—Section 32 of the Excise Act, 1974, in so far as it
consolidated text (as at 2017). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
196. Excisable goods—Section 32 of the Excise Act, 1974, in so far as it
provides that a person found in possession of any excisable goods (i.e. including, for example, a box of matches) commits an offence unless he can
satisfactorily account for his possession, is void as being in contravention of
section 10 of the Constitution of Mauritius. Police v Seechurn (1980).