DUTIABLE COMMODITIES.
No. 36 of 1931.
1935
(d) without payment, to take such samples of any goods to which this Ordinance applies as the Superintendent may direct for examination or for ascertaining the duty payable on such goods; and
(e) to exercise such other powers as may be necessary for giving effect to the provisions of this Ordinance.
(2) The holder of every licence or permit under this Ordinance and his servants shall furnish the means required by a revenue officer as necessary for any entry, inspection, examination, inquiry or the exercise of his powers under this Ordinance in relation to any goods to which this Ordinance applies and which are in the possession, custody or control of such licensee or permittee.
(3) If in pursuance of this section any revenue officer, having demanded admission into any premises and declared his name and business at any entrance thereof, is not immediately admitted, he and any person acting in his aid may break into and forcibly enter the premises.
1.
on dealing
13.(1) No person shall import or export or have in his possession, custody or control, or in any way deal with or dispose of, any goods to which this Ordinance applies-
(a) except in accordance with the provisions of this Ordinance and of all regulations made thereunder; or
(b) unless he has discharged all the obligations with respect to the goods imposed upon him by or under this Ordinance.
(2) No person shall have in his possession, custody or control any goods knowing that in respect thereof an offence against this Ordinance has been committed: But no person shall be convicted of an offence against this sub-section if he proves that when the goods came into his possession, custody or control he had good and sufficient reason to believe that the provisions of this Ordinance and of any regulations made thereunder relating to the goods had been complied with.
(3) No person shall import, export, produce, make, manufacture, sell whether wholesale or retail, or advertise or expose for sale, or supply, any goods to which this Ordinance applies unless he is authorized to do so by, and under and in accordance with, a prescribed licence or permit or, if both a licence and a
with and possession of certain goods.