35.—(1) The owner of dutiable goods or his agent may, at any time, request permission to destroy dutiable goods stored in a warehouse.
(2) A request under paragraph (1) must be made in such form and manner as the Director-General may require.
(3) Upon receipt of the request, the Director-General must permit the goods to be destroyed after survey, but may impose conditions concerning the survey or destruction of the goods on the owner of the dutiable goods or his agent, or both, including a condition that the survey or destruction of the goods must be carried out in the presence and under the direction of an officer of customs.
(4) Where dutiable goods have been destroyed in accordance with this regulation (including any condition imposed under paragraph (3)), the proper officer of customs —
(a)
must make an entry in the stock records of such destruction; and
(b)
may remit the customs duty or excise duty payable on the dutiable goods destroyed.