(iii) the person on whose behalf such processes were carried out; and
(iv) the purchasers of such goods or materials;
(d) render such returns or furnish such certificates in respect of such goods or materials as the Commissioner may require; and
(e) produce such documents in support of any records kept in terms of paragraph
(c) or returns or certificates rendered or furnished in terms of paragraph (d) as
he may require.
(2) For the purposes of subsection (1) any preliminary, intermediate or supplementary
process in connexion with any goods or materials mentioned in that subsection shall include
any such process relating to the ordering, purchasing, selling or disposal of, and the entering
into any contract for the manufacture of, any such goods or materials.
Embargo on goods.
108. If any officer has reason to believe that the correct duty has not been paid on any goods
or that there has been or may be in respect of any goods, plant, vehicle, or thing a contravention of this Act or of any law relating to the import or export of goods, he may place an
embargo on such goods, plant, vehicle or thing, wheresoever found, and no person shall remove such goods, plant, vehicle or thing from the place indicated by the officer, or in any way
deal therewith except with the permission of the officer, until the embargo has been withdrawn.
Destruction of goods and detention of vehicles.
109. (1) If in the opinion of the Commissioner it is necessary for the safeguard of public
health or for the safety of the public or the State, he may at any time, and at the expense and
risk of the importer, exporter, owner, or pilot concerned, according as the Commissioner may
determine —
(a) cause any goods under customs and excise control forthwith to be destroyed or
otherwise disposed of; or
(b) delay the departure of any vehicle from any place in Swaziland for a period not
exceeding forty-eight hours.
(2) No peron shall be entitled to any compensation for loss arising out of an bona fide
action of the Commissioner under subsection (1).
(Amended A.4/1791.)
Instruments and tables.
110. (1) Except as elsewhere provided in this Act, the Minister may prescribe the instruments, metres, gauges and other appliances and the tables, formulae and other methods of