Cap. 382 Art. 21Power to examine andsearchvehicles and to take samples.

(1) A Customs official, on production of his authorisation if so requested by any person affected, or any Customs official accompanying such officer, may -

(a) examine a vehicle, or aircraft or vessel,

(b) carry out such searches of a vehicle, aircraft or vessel as may appear to the Customs official to be necessary to establish whether -

(i) anything on or in the vehicle, aircraft or vessel or in any manner attached to the vehicle, aircraft or vessel, is liable to forfeiture under this Act or any other law relating to excise, or

(ii) any excisable goods being transported in or on, or in any manner attached to, the vehicle, aircraft or vessel correspond in every material respect with the description of any such products in a document referred to in paragraph (d)(iii);

(c) take samples, without payment, of any product subject to excise duty in or on, or in any manner attached to the vehicle, aircraft or vessel, and

(d) question the person in charge of the vehicle, aircraft or vessel in relation to the vehicle, aircraft or vessel or anything on or in any manner attached to the vehicle, aircraft or vessel, and require such person -

(i) to give, within such time and in such form and manner as may be specified by the Customs official, all such information in relation to the vehicle, aircraft or vessel as may reasonably be required by such Customs official and is in the possession or procurement of such person,

(ii) within such time and in such manner as may be specified by the Customs official, to produce and permit the inspection of, and the taking of copies of, or of extracts from, all such records relating to the vehicle, aircraft or vessel and any products being so transported, as are reasonably required by such Customs official and are in the possession or procurement of the person, and

(iii) to produce to the Customs official any accompanying document, duty document or exemption certificate accompanying any products subject to excise duty being transported in or on, or in any manner attached to, the vehicle or aircraft or vessel.

(2) A Customs official, on production of his authorisation, if so requested by any person affected, may -

(a) examine and take samples of any mineral oil in any fuel tank or otherwise present on or in any vehicle, aircraft or vessel, or anything attached to any vehicle, aircraft or vessel, for use or capable of being used for combustion in the engine of the vehicle, aircraft or vessel, whether or not the vehicle, aircraft or vessel is attended,

(b) examine or inspect any vehicle, aircraft or vessel or anything attached to any vehicle, aircraft or vessel for the purposes of paragraph (a),

(c) question -

(i) the owner of any vehicle, aircraft or vessel,

(ii) any person who for the time being stands registered as the owner of any vehicle, aircraft or vessel,

(iii) any director, manager or principal officer of such owner where the registered owner is not one or more individuals, or

(iv) the person in charge of any vehicle, aircraft or vessel, in relation to such mineral oil, and require such owner, person, director, manager or principal officer to give to such Customs official any information in relation to such mineral oil as may reasonably be required and which is in the possession or procurement of such owner, person, director, manager or principal officer, as the case may be.