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(1)Where the thing conveyed by a pipe-line is chargeable with a duty of customs or excise which has not been paid, a person commissioned by the Commissioners of Customs and Excise may, in order to get to the line for the purpose of exercising in relation to that thing any power conferred by or under the Customs and Excise Act, 1952, or to get from the line after an exercise of any such power, enter any land adjacent to the line.
(2)Section ten (obstruction of officers, etc.) of the Customs and Excise Act, 1952, shall have effect as if the reference in paragraph (a) of subsection (1) thereof to any enactment relating to an assigned matter included a reference to this section.
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