Section 43
Proper officer of customs may take samples
ActIn forceProvision 55 of 67
Section 43
(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 on such goods on entry into the principal customs area or for such other purpose as the proper officer of customs may deem necessary, and such samples may be disposed of in such manner as the Director General shall direct.
(2)
No payment shall be made for any sample taken but the proper officer of customs shall give a receipt for any sample so taken.