The Tobacco and Alcohol Administration Act Article 40
The competent authority may seal up for storage or seize any suspected illegal tobacco or alcohol or disqualified tobacco or alcohol, order the relevant business to suspend operations, and take samples for testing. If the product is likely to continuously ferment or damage the sanitation of the environment, the competent authority may take such necessary measures. If no fact of a violation is found during an inspection, the original disposition shall be voided.The examination referred to in the preceding paragraph may be entrusted by the competent authority to the competent health authorities or other appropriate agencies or institutions.
中文原文 菸酒管理法第40條
主管機關對於涉嫌之私菸、私酒、劣菸或劣酒，得命業者暫停作業，並得予以封存或扣留，經抽樣檢驗，其有繼續發酵或危害環境衛生之虞者，得為必要之處置；經查無違法事實者，應撤銷原處分。
前項檢驗，主管機關得委託衛生主管機關或其他有關機關（構）為之。
前項檢驗，主管機關得委託衛生主管機關或其他有關機關（構）為之。