Excise Act 1901

PART IX - OFFICERS  

Division 1 - Powers of Officers  

Subdivision B - General regulatory powers  

SECTION 91   EXAMINE ALL GOODS  

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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.

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History

S 91(1) amended by No 82 of 2018, s 3 and Sch 1 item 15, by inserting " (1) " before " Any officer " , applicable on and after 25 August 2018.

Former s 91 amended by No 25 of 2001, s 3 and Sch 2 item 77, by substituting " the CEO's control " for " the control of the Customs " , effective 4 May 2001.

91(2)    

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

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History

S 91(2) inserted by No 82 of 2018, s 3 and Sch 1 item 16, applicable on and after 25 August 2018.

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