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Section 26

Storage and possession of dutiable goods

of Excise Act 1976

ActIn forceProvision 49 of 190
Section 26

No person shall without lawful authority store or keep or have in his possession or control any dutiable goods, other than tobacco, except in a distillery, brewery or other place of manufacture specified in a licence under section 20, or in a licensed warehouse, or a warehouse or any other place approved by the Director General or in any other place under excise control.

Read in full context — Excise Act 1976 →