classification in terms of any Schedule or on anti-dumping duty or on extent of rebate, refund
or drawback of duty —
(a) is not, except insofar as may be otherwise specified, exclusively related to
goods of the denomination, description, class, grade or quantity declared in
such invoice or document;
(b) is influenced, adjusted or amended as a result of any separate transaction, arrangement, agreement or other consideration of any nature whatsoever, particulars of which are not specified in such invoice or document;
(c) represents any average, adjustment or amendment, particulars of which are not
disclosed in such invoice or document, of such values, prices, commissions,
discounts, costs, charges, expenses, royalties, freight duties, taxes, drawbacks,
refunds, rebates, remissions or other information in respect of goods of the
same or of different denominations, descriptions, classes, grades or quantities
supplied by the same suppliers.
Beer of higher or lower density than indicated by label or container.
85. Any manufacturer of beer in whose duty warehouse or on whose delivery vehicle beer
packed for sale is found of a relative density before fermentation higher or lower than such
density specified in the sub-item of tariff item 104.10 registered in terms of section 34(4) in
relation to beer of the name indicated on the container of beer so found shall be guilty of an
offence and liable on conviction to a fine not exceeding five thousand emalangeni or treble
the value of the goods in respect of which such offence was committed, whichever is the
greater, or imprisonment not exceeding two years, or both, and the goods in respect of which
the offence was committed shall be liable to forfeiture. (Amended A.11/1988; A.5/1991.)
Certain specified offences.
86. A person who —
(a) fails to advise the controller of the receipt of any amended prescribed invoice or
any credit note or debit note or of any change in the circumstances or particulars of whatever nature as declared in any prescribed invoice or in any other
document or of any refund of money or deferred or secret discount, commission
or other credit or debit which relates to any goods and which would increase the
duty on such goods or exclude them from any rebate or refund or other privilege
under this Act;
(b) fails to declare in or omits from any prescribed invoice any particulars (including
value and origin) in respect of goods to which such invoice relates and which
would increase the duty on such goods or exclude them from any rebate or refund or other privilege under this Act;