34.—(1) If at any time the owner of dutiable goods or his agent considers that the dutiable goods in any warehouse are unfit for consumption or use, the owner or his agent may make a request for the dutiable goods to be surveyed.
(2) A request under paragraph (1) must 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 a condition that the survey must be carried out in the presence and under the direction of an officer of customs.
(4) Without affecting paragraph (1), the Director-General may direct that any dutiable goods in any warehouse be surveyed if the Director-General considers that the dutiable goods are unfit for consumption or use.
(5) If upon any survey under paragraph (3) or (4), the Director‑General is satisfied that the dutiable goods are permanently unfit for consumption or use, the Director-General may direct the owner or his agent to destroy the dutiable goods at the expense of the owner or his agent.
(6) Where dutiable goods have been destroyed under paragraph (5), 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.