brought such goods into Swaziland to remove them to the Government warehouse or other
place indicated by the controller or may himself so remove them.
(2) (a) The Commissioner may at any time after the expiry of such prescribed period
call upon the importer to make due entry of the goods within a time specified and if the importer fails to do so the goods shall be liable to forfeiture.
(b)
If such goods are seized under section 88(1) and sold in terms of section 90
the proceeds thereof shall be disposed of as provided in such section (3).
(Amended A.2/1985.)
(3) If after the expiry of three months from the date of removal to the Government
warehouse or other place indicated by the controller or, where no removal has taken place,
from the date of expiry of the period prescribed in section 37(1), any goods remain unentered, the secretary may cause them to be sold, and, if so sold, the proceeds thereof shall be
applied in discharge of any duty, expenses incurred by the department, charges due to the
department, charges due to the Swaziland Railway Board, charges due to the freight, and
the surplus, if any, shall upon application be paid to the owner of such goods, unless the secretary is satisfied that such goods were imported in contravention of any law: (Amended
A.10/1978.)
Provided that —
(a) if the goods cannot be sold for a sum sufficient to cover such duty, expenses,
charges and freight, the Commissioner may accept the sum offered and apply it
in discharge of such debits in the order mentioned or direct that such goods be
destroyed or appropriated to the Government; or
(b) if the goods cannot be sold at a price regarded by the Commissioner as reasonable, they may in his discretion be appropriated to the Government; and
(c) no payment of surplus in respect of goods sold shall be made to the owner of
the goods unless the application for such payment is supported by proof of
ownership of the goods and is received by the Commissioner within two years
from the date of sale of the goods.
(4) Notwithstanding this Act if any goods —
(a) referred to in subsection (3) are of a perishable or dangerous nature or if the
Commissioner considers that unless the goods are sold at once the proceeds
would not be sufficient to cover the duties and charges due or charges which
may become due in respect of such goods, he may forthwith direct their sale
and apply the proceeds as provided in subsection (3); or
(b) are sold in terms of this section subject to compliance by the purchaser with any
condition, and the purchaser fails to comply with such condition within a period
of three months from the date of sale thereof, such sale shall be null and void
and the nett proceeds thereof may be refunded to the purchaser and the Com-