32.—(1) The owner of dutiable goods mentioned in regulation 31 or his agent may make a request for the dutiable goods to be surveyed.
(2) A request under paragraph (1) must —
(a)
be made within 24 hours (or such longer period as the Director-General may allow in any particular case) of the arrival of the dutiable goods in the Government warehouse or licensed warehouse in which they are deposited in accordance with section 52 of the Act; and
(b)
be made in such form and manner as the proper officer of customs may require.
(3) Upon receipt of the request, the proper officer of customs must permit the survey of the goods, but may impose conditions concerning the survey of the goods on the owner of the dutiable goods or his agent, or both, including any of the following:
(a)
that the survey must be carried out in the presence and under the direction of an officer of customs;
(b)
that, after the survey, the cases, casks, receptacles or packages containing the goods surveyed must be closed and sealed by the owner or his agent.
(4) Despite regulation 31, a survey carried out in accordance with this regulation (including any condition imposed under paragraph (3)) may be relied upon in determining the amount of customs duties or excise duties payable on the dutiable goods.
(5) If, on any survey carried out in accordance with this regulation (including any condition imposed under paragraph (3)), the quantity of dutiable goods found in any case, cask, receptacle or package is found to be deficient, the proper officer of customs may remit the customs duty or excise duty payable on the goods so found to be deficient.
(6) The Director-General may, in his discretion, at the request of the owner or his agent made in such form and manner as the Director-General may require, permit further surveys of the dutiable goods contained in any case, cask, receptacle or package.