160 Power to take samples
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

160  Power to take samples

(1)     An officer may at any time take samples of any goods—

(a)     which he is empowered by the Customs and Excise Acts 1979 to examine; or

(b)     which are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; or

(c)     which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.

(2)     Where

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