Section 40A

Goods unaccounted for to be deemed unexcisable

of Excise Act 1976

ActIn forceProvision 67 of 190

If goods, other than bona fide ship’s stores, are found by a proper officer in any vessel in territorial waters and such goods are not correctly accounted for in the manifest or other documents which ought to be aboard such vessel, then such goods shall be deemed to be unexcisable goods and shall be liable to seizure.

Read in full context — Excise Act 1976 →

Section 40A

Goods unaccounted for to be deemed unexcisable

of Excise Act 1976

ActIn forceProvision 67 of 190

If goods, other than bona fide ship’s stores, are found by a proper officer in any vessel in territorial waters and such goods are not correctly accounted for in the manifest or other documents which ought to be aboard such vessel, then such goods shall be deemed to be unexcisable goods and shall be liable to seizure.

Read in full context — Excise Act 1976 →