(ii) For the purposes of subparagraph (i) the value for duty purposes shall be calculated in terms of the provisions of this Act relating to such value where or not the goods in
question are subject to ad valorem duty or to a duty calculated according to a unit of quantity,
volume or other measurement, as the case may be.
(Amended A.5/1991.)
(b)
If the amount demanded is not paid within a period of fourteen days after he
demand for payment was made it may be recovered terms of the provisions of this Act as if it
were a forfeiture incurred under this Act.
The provisions of this Act shall apply mutatis mutandis in respect of any
(c)
amount paid to the Commissioner or recovered in terms of this subsection, as if such amount
were the goods in question and as if such amount had been seized under subsection (1).
(Amended A.4/1791.)
Notice of claim by owner in respect of seized goods.
89. (1) Any vehicle, plant, material or goods which have been seized under this Act shall
be deemed to be condemned and forfeited and may be disposed of under section 90‟ unless
the person from whom such vehicle, plant, material or goods have been seized or the owner
thereof or his authorized agent gives notice in writing within one month after the date of such
seizure to the person seizing or to the Commissioner or to the controller in the area where
the seizure was made that he claims or intends to claim such vehicle, plant, material or
goods under this section.
(2) If no such notice is given, no legal proceedings whatsoever shall thereafter be instituted against the Government, the Minister, the Commissioner or any officer, based merely
upon the seizure of such vehicle, plant, material or goods.
(3) If a notice has been given under subsection (1) the person giving such notice shall,
within ninety days of the date thereof, institute proceedings in a court of competent jurisdiction for release of the said vehicle, plant, material or goods:
Provided that he shall not, except with the consent of the Commissioner institute such
proceedings within one month of the date of such notice.
Disposal of seized goods.
90. (1) Anything seized as being liable to forfeiture under this Act shall forthwith be delivered to the controller at the customs, excise and sales duty office nearest to the place where
it was seized or it may be secured by the controller by sealing, marking, locking, fastening or
otherwise securing or impounding it on the premises where it is found or by removing it to a
place of security determined by the controller.
(2) The controller shall, after condemnation thereof, cause the thing seized to be sold
by public auction or in any other manner which the Commissioner deems suitable: