5. Power to open and examine packages
Feedback & supportWhen the Board has reason to suspect that any particulars, explanation or document furnished in pursuance of any rules made under this Act are inaccurate, any package to which the particulars, explanation or document refer may be opened and examined by the Board or by any person specially authorised thereto in writing by the Board.
Board
“Board” means the Trade Development Board established under section 3 of the Trade Development Board Act *;* References formerly in this Act to the Registrar of Imports and Exports are, in this edition, replaced by references to the Board, in accordance with section 18(2) of the Trade Development Board Act.
For the purpose of examination under subsection (1), the Board may require the importer or exporter to deposit the package at any customs station of the Customs and Excise Department.
The cost of such deposit and subsequent removal shall be borne by the importer or exporter if the particulars, explanations or documents furnished (or any of them) are found to be substantially inaccurate.[6