91. Person in charge of goods imported by land deemed agents

Terms defined in s 2

• agent

  agent

  Defined · s 2

  "agent", in relation to a vessel, includes a chinchew and a comprador;

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• goods

  goods

  Defined · s 2

  "goods" includes animals, birds, fish, plants and all kinds of movable property;

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• importer

  importer

  Defined · s 2

  "importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to excise control;

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