liable in respect of any claims arising out of the detention of goods pending the decision of
the Commissioner or for the cost of such detention. (Amended A.11/1988.)
(3) If the Commissioner considers it necessary for the purposes of subsection (2) or
section 105(1) that any goods should be analysed he may direct that such goods be analysed by a person designated by him and that the analysis be done in accordance with a
method determined by him.
(4) The cost of analysis of any goods for the purposes of subsection (2) shall be borne
by the importer, exporter, manufacturer or owner of such goods except where the Commissioner considers the analysis necessary for the purposes of subsection (2) and the result of
the analysis confirms the correctness of the declaration or bill of entry made or presented by
such importer, exporter, manufacturer or owner in respect of such goods:
Provided that the cost of analysis shall in no case be borne by the Government where it
is carried out in connexion with any application for refund of duty or substitution of any entry
or where the result of analysis shows that the goods in question were incorrectly or insufficiently described on the prescribed invoice relating thereto.
(5) Any goods remaining in the custody or under the control of the department after expiry of a period of 28 days from the date of due entry thereof, may be removed by the Controller to the State warehouse or other place indicated by the Controller, and may thereupon
be disposed of in terms of section 42(3). (Added A.4/1979.)
Control in respect of manufacture of certain goods or materials and persons who carry out
processes in connexion therewith.
107. (1) The manufacturer of any goods or materials used or capable of being used in the
manufacture of any goods to which this Act applies and any person who carries out a preliminary, intermediate or supplementary process in connexion with such goods or materials
or any goods to which this Act applies, shall, in accordance with the directions of the Commissioner —
(a) register with the Commissioner any such formula, factory, machinery, instrument, appliance or apparatus used in connexion with the manufacture of such
goods or materials or the carrying out of any such process as he may require;
(b) comply with such conditions relating to the manufacture or the carrying out of
any such process as he may impose in each case;
(c) keep such records as he may require as to —
(i) the nature, characteristic, source, origin and quantities of the ingredients
of such goods and materials and of such other particulars of the ingredients of such goods or materials as he may specify;
(ii) the processes carried out in respect of such goods or materials;