32. Examination of consignment of spirituous medicinal and toilet preparation on arrival.
- The importer shall give intimation of the arrival of the consignment to the Collector of the district of import and shall not open the consignment until it has been examined by an officer of the Excise Department not below the rank of Inspector or any other officer deputed by the Collector for examination together with the export pass received by the importer or the Collector has intimated that it will not be examined. If the consignment is not verified or no information is received from the Collector of the district within two days from the date of intimation of arrival of consignment, the importer shall be at liberty to open the consignment and to utilize the contents.
