s 94 Proper officer of customs may take samples
94. —(1) The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — ( a ) to ascertain whether they are goods of a description liable to any customs duty or excise duty; ( b ) to ascertain the customs duty or excise duty payable on the goods; or ( c ) for such other purposes as the proper officer of customs may consider necessary. (2) The samples may be disposed of in any manner that the Director‑General directs. (3) No payment is to be made for the cost of any sample taken but the proper officer of customs must give a receipt for any sample so taken. —(1) The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — ( a ) to ascertain whether they are goods of a description liable to any customs duty or excise duty; ( b ) to ascertain the customs duty or excise duty payable on the goods; or ( c ) for such other purposes as the proper officer of customs may consider necessary. (2) The samples may be disposed of in any manner that the Director‑General directs. (3) No payment is to be made for the cost of any sample taken but the proper officer of customs must give a receipt for any sample so taken.