s 44 Access to licensed places or premises
(1) A senior officer of excise or any officer deputed by him for the purpose of due compliance of this Act and regulations made thereunder shall at all times have access to any place or premises licensed under section 20 or 25 or where the importer carries on his business. (2) Where any senior officer of excise enters upon any premises in accordance with the provisions of this section, then— (a) he may require the manufacturer or importer, as the case may be, to produce any book, data, document, record or thing, which such manufacturer or importer is required to keep under the provisions of this Act, or which relate to any dutiable goods; (b) he may examine any book, data, document, record or thing and take copies of any book, data, document or record; (c) he may seize and detain any book, data, document, record or thing, if in his opinion it may afford evidence of the commission of any offence under this Act; (d) he may require any manufacturer or importer or any person employed by such person or importer to answer questions relating to any book, data, document, record or thing, or to any entry in any book, data or document or to any dutiable goods; (e) he may require any container, envelope, or other receptacle, in any such premises to be opened; (f) he may at the risk and expense of the manufacturer or importer, open and examine any package, or any goods or materials, in any such premises; and (g) he may take and retain without payment such samples of any goods or materials as he may think necessary for the performance of his duties. (3) Where the senior officer of excise acting under the provisions of this section is unable to obtain free access to any premises where an importer carries on his business or where a person who has dealings with such importer carries on his business or to any receptacle contained in those premises, he may, at any time, enter such premises and open such receptacle in such manner, if necessary by force, as he may think necessary. (4) Where, on the entry upon any premises under the provisions of this section, any dutiable goods are found in relation to which any offence under the provisions of this Act has been committed, then such dutiable goods shall be liable to forfeiture.