ing four months as from date of publication of such notice, or, if rrequested by the exporter
concerned before the expiry of the said period, for a further period not exceeding two
months. (Amended A.11/1988.)
PART VII
EFFECT OF AMENDMENT OF DUTIES
Time when new or increased duties become payable.
58. (1) For the purposes of this section —
“dealer” means any person who deals in any goods to which this Act relates and includes a club or co-operative society of any nature and any statutory body;
“deliver” includes any form of delivery except traditic brevi manu and constitutum
possessorium.
“retail dealer” means, subject to the definition of “wholesale dealer”, any dealer who
deals in or holds a licence under any law to deal in retail quantities; and
“wholesale dealer” means any dealer who deals in or holds a licence under any law
to deal in wholesale quantities, and the business and stocks of a wholesale
dealer shall be deemed to include the business and stocks of any retail dealer
who conducts business on the same premises on which the wholesale dealer
conducts his business as such.
(2) If the Minister in any amendment to a Schedule imposes a new duty or increases
the rate of duty already payable upon any goods specified in such amendment, such new
duty or increased rate of duty shall, subject to subsection (3), be payable from the time such
amendment is made on all such goods as have not, at the date of coming into force of such
amendment, been entered for home consumption.
(3) If any amendment is made to a Schedule in terms of which a new duty or an increase in the rate of duty already payable upon any goods is imposed with retrospective effect, the Minister may in such amendment specify that for the purposes of this subsection
any such goods specified in such amendment though entered for home consumption prior to
the time of such amendment and notwithstanding that such goods have passed out of customs, excise and sales duty control, shall become liable to the new duty or the difference between the rate of duty at the time of such amendment and the increased rate provided for in
such amendment, if they have at the time of such amendment not been delivered from the
stocks of an importer, manufacturer or such class of dealer as the Minister may specify in
such amendment.
(4) For the purposes of this section any goods which are specified by the Minister in
any amendment to a Schedule for the purposes of subsection (3) and which, at the time of