CAP. 109]
Dutiable Commodities
[1989 Ed.
Section Page
26. Assessment of duty and drawback 22
26A. Value of goods and assessment of ad valorem duty 22
27. Production of documents necessary for calculating duty 24
Production of document as to origin of juice 25
27A. 25
28. Delivery of imported goods on giving security for duty 25
28A. Goods imported for processing or repacking for export 26
29. Liability of licensee of general bonded or licensed warehouse 26
30. Contracts for sale of duty-paid goods when duties are altered or repealed. 27
31. Execution and distress against licensees 28
32. Recovery of duty, etc. 28
33. Search of baggage and goods 28
34. Examination of articles (other than baggage) on shore, ship, etc. 39
35. (Repealed) 30
36. Misrepresentation, concealment, removal of goods, and defacement of licence 30
or permit
37. Counterfeiting documents, etc. 31
38. Restrictions on use and transfer of permits and licences 31
39. (Repealed) 31
40. Presumptions 32
41. Import manifests to be evidence of importation 32
42. Certain certificates to be evidence 32
43. Magistrate may call in expert 32
44. Informers 33
45. Manner of seizure not to be inquired into by court .... 33
46. Offences and penalties 33
46A. Liability for acts of servants 34
47. Commencement of prosecution 34
48. Forfeiture 36
49. Evidence of forfeiture 36
50. Protection of members of Customs and Excise Service in forfeiture 36
proceedings
51. Goods abandoned as not worth the duty 36
52. Sale of perishables..... 36
PART III
LIQUORS
53. Interpretation 37
54. Provision for case of death or insolvency of licensee 39
55. Licensee to exhibit name, etc. 39
56. Measures or weights for sale of liquor 39