Rule 72
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Examination by proper officer at the factory
RULE 72. Examination by proper officer at the factory
If the proper officer is in doubt whether Central Excise Stamps have been affixed or whether boxes or booklets contain the proper number of matches or whether cases or packets contain proper number of boxes or booklets, he may require the registered person to open the case, packets, boxes, or booklets for examination and in the event of any discrepancy, he may detain the goods.