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Section 53B

Power to open packages and examine goods

of Excise Act 1976

ActIn forceProvision 99 of 190
Section 53B
(1)

Any proper officer may examine any goods in the course of being imported or exported or intended to be imported and may for the purposes of such examination bring the goods to a customs office and may open any package or receptacle.

(2)

A proper officer may use any tracing or tracking device, non-intrusive instruments, or any other form of aids including animals in the performance of his duty under this Act.

Read in full context — Excise Act 1976 →