Maharashtra Excise Manual
Part II - Rules, Regulations › Foreign Liquor
Page 948 of 1109
PNG
Page 948 of 1109

2. Extent

2. Extent

The Customs Officer shall be entitled to see that the seals impressed by the said officer-in-charge are intact and tally with the specimen of the impression of the seal received by him under sub-rule (3) of rule 6. He shall also be entitled to see that the casks, drums and packages correspond with the description given in Part III of the pass received by him from the said officer-in-charge of the bonded warehouse from which the Indian-made foreign liquor was issued. In case, the seals impressed by the said officer-in charge are found to be tampered with or not tallying with the specimen impression of the seal received by him or if the casks, drums or packages do not correspond with the description given in Part III of the pass or if the consignment appears to be tampered with, the Customs Officer may break open all the casks, drums or packages or such of them as may be necessary in the presence of the transporter or exporter, as the case may be, or his agent and examine and find out the strength and the quantity or the contents of each of the casks, drums or packages so opened.