s 22 Taking of samples
22.—(1) A Federal officer of customs may at any time, if his duty so requires, take samples of any goods in a collection station in order to ascertain whether they are goods of a description liable to customs duty, or to ascertain the customs duty payable on such goods or for such other purpose as a Federal Superintendent of Customs and Excise may think necessary for the purpose of this Act. (2) No payment shall be made for the cost of any sample taken, but the Federal officer of customs shall, on demand, give a receipt for any such sample. (3) Any sample taken in accordance with subsection (1) shall be disposed of in such manner as the Collector shall direct.