Section 104: Stores under seal

104. Stores under seal Any stores taken on board any aircraft or ship free of duty, excise duty and taxes— (a) in the case of tobacco in any form, cigars, cigarettes, spirits, wine, ale or beer, shall be placed under seal by an officer and remain under seal until the aircraft or ship has left Mauritius on the outward voyage; (b) in the case of any other stores, including anti fowling paint, ships spares and accessories, marine oil and lubricants, may be placed on the aircraft or ship without seal, where the DirectorGeneral is satisfied that the stores are to be used solely for the servicing or maintenance of the aircraft or ship. [S. 104 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994 repealed and replaced by s. 4 (q) of Act 26 of 2013 w.e.f. 21 December 2013.]