(ii)
The acceptance by any officer of a bill of entry or the release of any
goods as entered shall be deemed not to be any such determination.
(b)
Any determination so made shall, subject to appeal to the court be deemed to
correct for the purposes of this Act, and any amount due in terms of any such determination
shall remain payable as long as such determination remains in force.
The Commissioner may within 90 days from the date of any such determina(c)
tion publish it by notice in the Gazette.
(d)
The Commissioner may whenever he deems it expedient amend any such determination or withdraw it and make a new determination with effect from —
(i) the date of first entry of the goods in question;
(ii) the date of the notice referred to in paragraph (c);
(iii) the date of the determination made under paragraph (a);
(iv) the date of such new determination; or
(v) the date of such amendment.
(e)
An appeal against any such determination shall lie to the Supreme Court.
Such appeal shall be prosecuted within a period of 90 days from the date of the determination.
(Added A.7/1981.)
(13)Save where —
(a) a determination has been made under subsection (12)(a) or (d); or
(b) any false declaration is made fo the purposes of subsection (12),
there shall be no liability for any under-payment in duty on any goods, where such underpayment is due to the acceptance of a bill of entry bearing an incorrect tariff heading, tariff
sub-heading or item of any Schedule, after a period of two years from the date of entry of
such goods. (Added A.7/1981.)
(14)Notwithstanding the provisions of subsection (13), any determination made under
subsection (12)(a) following upon an inspection of the books or documents of any importer or
manufacturer, shall be deemed to have come into operation in respect of the goods in question entered for customs and excise purposes, two years prior to the date on which the inspection commenced. (Added A.11/1988.)
Prohibition of dealing with goods not entered for home consumption
46bis. (1) Subject to this Act, no person shall remove, receive, take, deliver or deal with
or in any imported or excisable goods intended for home consumption unless such goods
have been duly entered for home consumption.