135. Power to examine and search vehicles and to take samples.

(1) An officer, on production of the authorisation of such officer if so requested by any person affected, or any officer accompanying such officer, may -

(a) examine a vehicle,

(b) carry out such searches of a vehicle as may appear to the officer to be necessary to establish whether -

(i) anything on or in the vehicle or in any manner attached to the vehicle is liable to forfeiture under the law relating to excise, or

(ii) any excisable products being transported in or on, or in any manner attached to, the vehicle, are transported in accordance with any provision of Chapter 2A or 2B to which they may be subject, and conform in every material respect with the description of such excisable products in any electronic administrative document, simplified accompanying document, electronic simplified administrative document, or other document that is required, under any such provision, for the consignment of the excisable products concerned, or

(iii) the vehicle has been, or is required to b

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