Section 25: General powers of Director-General

25. General powers of Director-General (1) The Director-General may take such steps as he thinks fit to control and regulate the manufacture, use, storage, removal and sale of excisable goods and may, for that purpose, give written directions, generally or otherwise, to a licensee or to a person who is, under this Act or any other enactment, authorised to deal in excisable goods or to use excisable goods in the manufacture of non-excisable goods, and every licensee or other person shall comply with those directions. (2) The Director-General may, for the purpose of exercising control over excisable goods— (a) place a factory under lock; (b) affix seals or marks on a factory or on any excisable goods therein; (c) require, where applicable, a licensee— (i) to equip his factory with a flowmeter, an apparatus or equipment to record the flow, or the number of bottles, of excisable goods; (ii) to install a CCTV system in his factory at such places as the Director-General may direct; or (iii) to give to the Director-General online access to the CCTV system; (d) require a licensee or an importer to affix or cause to affix excise stamps or banderoles on such excisable goods as may be specified by the Director-General in such form, manner and conditions as may be prescribed. (3) (a) Where excisable goods, whilst being under Customs control, have been destroyed with the Director-General’s written authorisation and under the supervision of an officer, the Director-General may remit the excise duty due on those goods. [Issue 7] E15 – 16 Revised Laws of Mauritius (b) Where the Director-General is satisfied that excisable goods have been accidentally destroyed while they were— (i) in a factory; (ii) being transported under Customs control from one factory to another; or (iii) being exported under Customs control, he may remit the excise duty due on those goods. [S. 25 amended by s. 11 (a) of Act 14 of 2005 w.e.f. 21 April 2005; s. 10 (e) of Act 15 of 2006 w.e.f. 7 August 2006.]