Section 27: Power of inspection
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.
27. Power of inspection
(1) The Director-General may, for the purpose of ascertaining the excise
duty payable on any goods, order a manufacturer to produce for—
(a) examination, at such time and place as he may specify, any
records or documents which he considers necessary; and
(b) retention for such period as he considers necessary, any records
or documents referred to in paragraph (a).
(2) Sections 127A and 127B of the Customs Act shall apply to a manufacturer as they apply to an importer or exporter.
[S. 27 amended by s. 8 (h) of Act 26 of 2012 w.e.f. 22 December 2012.]