(1) If from any cause spirits from a distillery apparatus or spirit receiver are fouled or spoiled, or if it be desired to increase the strength of or otherwise purify any spirits, the Comptroller of Excise may, if satisfied, permit the redistillation of such spirits, subject to such conditions affecting the account thereof as he or she may impose.
(2) He or she may, if satisfied, and on the like conditions as to account, permit the destruction or the redistillation of any lees, sediment or refuse matter remaining in or removed from any vessel, receiver, vat or package.
(3) Before any such fouled spirit, lees, sediment or refuse matter, is dealt with under this section, an officer may take therefrom a sample of approved quantity for examination by or on behalf of the Comptroller of Excise.