Excise Act 1901

PART IX - OFFICERS  

Division 1 - Powers of Officers  

Subdivision B - General regulatory powers  

SECTION 91   EXAMINE ALL GOODS  

91(1)    
Any officer may open packages and examine weigh mark and seal any excisable goods subject to the CEO ' s control and may lock up seal mark or fasten any plant in or on a factory, and the expense of the examination of the goods including the cost of their removal to the place of examination shall be borne by the owner.

91(2)    

For the purposes of subsection (1), treat all tobacco as excisable goods.