(d) in the case of goods purchased by or sold, consigned or disposed of to any person, a correct and sufficient invoice thereof, as prescribed, has been produced
to the Controller; and (Amended A.4/1979.)
(e) the correct duty due has been paid:
Provided that no bill of entry shall be invalid by reason of any deferment referred to in
the proviso to section 38(2). (Added A.5/1991)
(2) Goods taken or delivered or removed by virtue of an entry which is not valid out of
any ship, aircraft, vehicle, transit shed, container terminal, container depot, customs and excise warehouse or other place where they have been deposited with the sanction of the controller, shall be deemed to be goods landed or taken without due entry thereof: (Amended
A.10/1978.)
Provided that if such goods are included in any entry embracing more than one package, and it is shown that the invalidity arose without wilful default or negligence of anyone
connected with the goods, and that such invalidity does not exist as to all the packages in
that entry, then only the package not validly entered shall be deemed to have been landed or
taken without due entry.
(3) Subject to the provisions of sections 76 and 77 and on such conditions as the
Commissioner may impose and on payment of such fees as the Minister may prescribe —
(i) an importer or exporter or manufacturer of good shall on discovering that a bill
of entry presented by him does not comply in every respect with section 38, or is
invalid in terms of subsection (1), forthwith adjust that bill of entry by means of a
voucher of correction or in such other manner as the Commissioner may prescribe; or
(ii) if a bill of entry has been passed in error by reason of duty having been paid on
goods intended for storage or manufacture in a customs and excise warehouse
under section 18 or for purposes or use under rebate of duty under section 75,
the Commissioner may allow the importer, exporter or manufacturer to adjust
that bill of entry by substitution of a fresh bill of entry and cancellation of the
original bill of entry, provided such goods, where a rebate of duty is being
claimed, qualified in all respects at the time the duty was paid for that rebate:
Provided that acceptance of such voucher or fresh bill of entry shall not indemnify such
importer or exporter or manufacturer against any fine or penalty provided for in this Act.
(Amended A.2/1985; A.11/1988.)
(4) The provisions of subsection (3)(ii) shall apply mutatis mutandis in respect of a bill
of entry in which goods have according to the tariff heading, tariff sub-heading, item or circumstances according to which such goods are charged with duty, been described in error
as goods, other than goods intended for —