s 12 Measuring and testing by proper officers of customs
12. —(1) The proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, tested or otherwise examined, any dutiable or uncustomed goods for the purpose of ascertaining the customs duty or excise duty leviable thereon. (2) When a valuation of any goods has been made by the proper officer of customs, the valuation is presumed to be correct until the contrary is proved. —(1) The proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, tested or otherwise examined, any dutiable or uncustomed goods for the purpose of ascertaining the customs duty or excise duty leviable thereon. (2) When a valuation of any goods has been made by the proper officer of customs, the valuation is presumed to be correct until the contrary is proved.