Cap. 395 Art. 8Power to take samples.

(1) The Director or any person authorised by him in writing upon the production of his written authority, if it appears necessary for the protection of the revenue against mistake or fraud, may at any time take, from the possession of any person who supplies goods or products, such samples as the Director or the said person may require so as to establish how the goods or products or the materials of which the goods or products are made ought to be or to have been treated for the purposes of tax.

(2) Any sample taken under this article from the goods in a person’s possession shall be returned to him within a reasonable time and in good condition.