Cap. 382 · Excise Duty Act (Cap. 382)
Cap. 382 Art. 25Detention of goods and vehicles.
(1) Where a Customs official or a Police officer reasonably suspects that any products, subject to excise duty or any other goods, are liable to forfeiture under this Act then -
(a) all such excisable goods or other goods,
(b) any other thing being made use of in the conveyance of such products or goods, and
(c) any vehicle, aircraft or vessel in or on which or attached to which any such products or goods are found, shall be detained by such Customs official or Police officer until such examination, enquiries or investigations as may reasonably be deemed necessary by such Customs official or another Customs official, or Police officer have been made for the purposes of determining whether or not such products, goods, thing, vehicle, aircraft or vessel are liable to forfeiture.
(2) When a determination referred to in sub-article (1) has been made in respect of any such products, other goods, thing or vehicle or on the expiry of a period of ninety (90) working days from the date on which such products, goods, thing or vehicle were detained under that sub-article, whichever is the earlier, such products, goods, thing or vehicle are to be either seized as liable to forfeiture under the Act, or released.
Amendment history
- Amended by VII.2022.63