Customs Order, 2006 · s 52
Suggest a correction
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
The text as we hold it
Open the official texts 52Correction to be made on completion of discharge and liability of master
(1}
On completion of the discharge of cargo or within such further period as the proper officer of customs may allow, the master, owner or agent of the vessel shall furnish to the proper officer of customs a certified amendment to the manifest required by section 50 due to short shipment, short landing, over landing or any other cause.
The Controller may refuse to accept any amendment made after the
Controller has been notified that an investigation into any offence under any written law has commenced in connection with goods to which the manifest relates.
If any goods are not accounted for to the satisfaction of the proper officer of customs within 2 months of such amendment being furnished or within such further period as such officer may allow, the master, owner or agent of the vessel shall be liable to pay to such officer on demand a sum not exceeding
$1,000, and in addition, in the case of dutiable goods, the agent shall be liable to pay to such officer on demand the amount of duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding $1,000.
If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of him, the Government may sue for and recover such penalties in a court of competent jurisdiction.