LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES
Power to test and denature imported spirit
28. When by any law for the time being in force a duty lower than that prescribed by [this Act], is imposed on denatured spirit, any such spirit imported into Bangladesh may, subject to rules, be tested and if necessary adequately denatured by officers of customs, at the expense of the person importing the same, before the customs-duty is charged thereon.
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