Section 20: Sampling of excisable goods
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
20. Sampling of excisable goods
(1) The Director-General or any person authorised by the Permanent
Secretary may, for the purposes of analysis or control, take a reasonable
quantity of any excisable goods other than leaf tobacco, free of charge, as a
sample from any person found in possession of the goods.
(2) The Director-General may, subject to such conditions as he thinks fit
to impose, authorise samples of excisable goods to be removed from a
factory free of excise duty for display or for experimental purposes.
(3) The Director-General may, on the recommendation of the National
Agricultural Products Regulatory Office and subject to such conditions as he
thinks fit to impose, authorise leaf tobacco in packages not exceeding 5
kilogrammes in weight to be removed from a tobacco warehouse for
experimental purposes.