Section 38
ActIn forceProvision 38 of 44
Section 38
(1)
The proper officer of customs may at any time take samples of any goods to ascertain whether they are goods of a description liable to any customs duty or to ascertain the customs duty payable on such goods on entry into the customs territory or for such other purposes as the proper officer of customs may deem necessary, and such samples may be disposed of in such manner as the Regional Comptroller shall direct.
(2)
No payment shall be made for any samples taken but the proper officer of customs shall give a receipt for any samples so taken.