84. (lJ

The declaration referred to in section 83 shall give a full and true account of the number and description of packages and of the description, weight, measure or quantity, and value of all such dutiable goods, and of the country of origin of such goods:

Provided that if it is shown to the satisfaction of the proper officer of excise that such goods are urgently required for home consumption and that it is not within the power of the importer to furnish all the details required, such officer may release the goods on payment of such excise duty as he may estimate to be leviable thereon, together with a deposit of such amount as such officer may determine not exceeding such estimated duty and on an undertaking being given by the importer or his agent to furnish a correct declaration within 10 days or such further period as the proper officer of excise may allow.

On the submission of a correct declaration the proper amount of excise duty and other charges leviable shall be assessed and any money paid and deposited in excess of such amount shall be returned to the importer or his agent and in default of such submission within the period mentioned in subsection ( 1), the deposit shall be forfeited and paid into the general revenue of Brunei