|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|95. Provision of facilities for excise control.|
|Effect of revocation, etc.. of licence.||Licensee to keep books, etc.|
|Provision of facilities for excise control. 10 of 2010, s.4, A 4 of 2012, s.2.||
95. (1) The Commissioner may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner and at a rental to be approved by him, suitable housing accommodation for the officer assigned to the duty of excise control of a factory.
(2) The Commissioner may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner, suitable office accommodation and equipment in a factory for the officer assigned to the duty of excise control of the factory.
(3) A licensee shall provide and maintain at his factory just scales and weights, lights, ladders and other equipment as may be necessary in order to enable the proper officer to take account of, or check by weight, gauge or measure, all excisable goods or materials in the factory.
(4) A licensee shall provide and maintain at his factory such metering devices, for the purpose of accounting for excise duty, as the Commissioner may, by notice in the Gazette, prescribe in accordance with subsection (5).
(5) A notice made under subsection (4) shall—
(a) come into operation upon the expiry of six months from the date of publication in the Gazette; and or such further period, not exceeding six months, as the Commissioner may, on the application of a licensee, permit in respect of that licence.
(b) be made by the Commissioner only after consideration of the relevant international standards and practice.
(6) The Commissioner shall ensure that a metering device prescribed under subsection (4) does not compromise the safety of the goods or materials that are manufactured by a licensee or the health of the consumers of such goods or materials.