Section 32F: Proprietor of bonded warehouse

32F. Proprietor of bonded warehouse The proprietor or occupier of a bonded warehouse shall— (a) stack and arrange the leaf tobacco in the bonded warehouse so that reasonable access to the leaf tobacco for the purpose of examination may be had at all times; (b) provide sufficient lights and accurate scales and weights for the use of the excise officer in control of the bonded warehouse; (c) find all labour and materials necessary for the storing, examining, packing, marking, weighing and taking stock of the leaf tobacco stored there whenever the Director-General may so require; (d) pay the excise duty on all leaf tobacco removed from the bonded warehouse (except with the Director-General’s authorisation) and on all leaf tobacco stored in the bonded warehouse and not produced to the excise officer on demand, unless the leaf tobacco is otherwise accounted for to the satisfaction of the DirectorGeneral.