Section 43
Proper Officer may take samples
ActIn forceProvision 82 of 190
Section 43
(1)
The proper officer may at any time, if his duties so require, take samples of any goods to ascertain whether they are goods of a description liable to any duty, or to ascertain the duty payable on such goods, or for such other purposes as the proper officer may deem necessary, and such samples may be disposed of in such manner as the
Director General may direct.
(2)
No payment shall be made for any sample taken under subsection (1), but the proper officer shall give a receipt for any such sample.