Customs Order, 2006 · As enacted · Part III · Levying of Customs Duties
14. Re-imposition of customs duty
Official textFrom Attorney General's Chambers, unchanged
If any goods, on which customs duty has not been paid by reason of an exemption granted under section 12 or under any other written law, cease to comply with the conditions subject to which such exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for such exemption/ such goods shall, upon such cesser, become liable to the customs duty, and the person to whom such exemption was granted and any person found in possession of such goods shall be jointly and severally liable to pay such customs duty:
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Provided that if the Controller is satisfied that at the time when any such goods become liable to customs duty under this subsection the value thereof is 606
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
less than the value at the time when exemption was granted, he shall fix the value thereof as at the time when such goods become so liable to customs duty and duty shall be paid accordingly.
customs duty
"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
If any goods, which are liable to customs duty under subsection (1)
and on which such duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be uncustomed goods within the meaning of this Order.
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
customs duty
Defined · s 2"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
Part IV
Importation and Exportation
Part VI
General Provisions Affecting Vessels in Territorial Waters
Part VII
Manifests
Part VIII
Warehousing
Part IX
Part C
Part X
Drawback
Part XI