26
CAP. 109]
Dutiable Commodities
[1989 Ed.
(3) Upon any failure to observe any condition imposed under subsection (2), any security furnished under that subsection shall be forfeited to the Crown, without prejudice to any other penalty which may be imposed.
(4) Notwithstanding subsection (3), the Governor in Council may entertain and give effect to any moral claim in respect of any security so forfeited.
(Added 66 of 1986 s. 17)
29. Liability of licensee of general bonded or licensed warehouse
(1) The licensee of every general bonded or licensed warehouse shall be liable for the duty payable in respect of any goods of which he has, or has had, the custody, whether the goods are in his warehouse or not, until the goods are removed from the warehouse in accordance with a permit under this Ordinance and shall in addition be presumed to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he has had the custody and for which he cannot account; a deficiency shall be deemed not sufficiently accounted for unless it is shown to the satisfaction of the Commissioner to have been caused by natural waste, leakage, breakage or by some other accident or event, other than an error in accounting, which the licensee could not reasonably have foreseen. (Amended 3 of 1970 s. 17)
(2) If when assessing duty under the provisions of subsection (1) it is not possible to ascertain the exact quantity, nature or value of the goods concerned, the Commissioner may assess duty on the basis of the best evidence available or where such evidence does not exist or is not considered to be correct he may decide on the quantity and nature of the goods or he may fix a value which shall be deemed to be the value of the goods for the purposes of calculation of duty.
(3) Any person who is aggrieved by a decision of the Commissioner made under subsection (2) may appeal by way of petition to the Governor in Council.
(Amended L.N. 294 of 1982)
30. Contracts for sale of duty-paid goods when duties are altered or repealed
(1) When any new duty is imposed and when any duty is increased and any duty-paid goods are delivered on or after the day on which the new or increased duty takes effect, in pursuance of a contract made before that day, and the seller has paid such new or increased duty, he may in the absence of any agreement to the contrary recover as an addition to the contract price a sum equal to the amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be.