36

CAP. 109]

Dutiable Commodities

[1989 Ed.

such oral claim is given either personally or by registered post to the Clerk of Councils. (Amended 3 of 1970 s. 21)

49. Evidence of forfeiture

Forfeiture by order of a magistrate under this Ordinance may be proved in any court, or before any competent tribunal, by the production of a certificate of such forfeiture purporting to be signed by the magistrate or by an examined copy of the record of such forfeiture certified by the magistrate's clerk.

50. Protection of members of Customs and Excise

Service in forfeiture proceedings

(1) Where in any proceedings which may involve the condemnation of anything seized as liable to forfeiture judgment is given for the claimant the magistrate may certify that there were reasonable grounds for the seizure.

(2) Where any proceedings, civil or criminal, are brought against the Commissioner, any member of the Customs and Excise Service or other public officer in respect of anything seized or forfeited which has subsequently been restored to any person under the provisions of this Ordinance, then if the court is satisfied that there were reasonable grounds for the seizure and for the restoration of such thing, the plaintiff or the prosecutor shall not be entitled to recover any damages or costs and the defendant shall not be liable to any punishment. (Amended 3 of 1970 s. 22; L.N. 294 of 1982)

51. Goods abandoned as not worth the duty

(1) Dutiable goods abandoned by the importer or proprietor as not worth the duty may be destroyed or disposed of within such time and in such manner as the Commissioner may direct.

(2) Dutiable goods unclaimed by the importer or proprietor after a period of 7 days from the time of notice being given by the Commissioner that the goods had been received into his custody shall be deemed to have been abandoned as not worth the duty and may be disposed of in the manner prescribed in subsection (1).

52. Sale of perishables

(Amended L.N. 294 of 1982)

If any article seized under the provisions of this Ordinance is, in the opinion of the Commissioner, of a perishable nature or of such nature that it may deteriorate if stored for any length of time, such article may, by direction of the Commissioner, be sold and the proceeds thereof retained to abide the result of any claim that may legally be made in respect thereof.

(Amended L.N. 294 of 1982)

Share This Page