(c)
Any goods so detained may be released by the Commissioner to the Government department or person concerned. (Added A.5/1991.)
(8) No person shall manufacture cigarettes the mass of the tobacco of which exceeds 2
kilograms per 1 000 cigarettes. (Amended A.5/1991.)
(9) The export of goods the export of which is in terms of this Act or of any other law
required to be authorized by a permit, certificate or other authority, is hereby prohibited unless exported under such permit, certificate or other authority which in terms purports to have
been issued thereunder, and such permit, certificate or other authority is produced to the
controller before export of such goods.
Duty constitutes a debt to the Government.
114. (1) (a) The correct amount of duty for which any person is liable in respect of any
goods imported into or exported from Swaziland or any goods manufactured in
Swaziland shall from the date on which liability for such duty commences; and
(b) any interest payable under this Act and any fine, penalty or forfeiture incurred
under this Act shall, from the time when it should have been paid.
constitute a debt to the Government by the person concerned, and any goods in a duty
warehouse or in the custody of any officer (including goods in a rebate storeroom) and belonging to that person, and any goods afterwards imported or exported by the person by
whom the debt is due, and any imported goods in the possession or under the control of
such person or on any premises in the possession or under the control of such person, and
any goods in respect of which an excise or sales duty is prescribed (whether or not such duty
has been paid) and any materials for the manufacture of such goods in the possession or
under the control of such person or on any premises in the possession or under the control of
such person and any vehicles, machinery, plant or equipment in the possession or under the
control of such person in which fuel in respect of which any duty is prescribed (whether or not
such duty has been paid), is used, transported or stored, may be detained in accordance
with subsection (4) and shall be subject to a lien until such debt is paid. (Amended
A.10/1978; A.11/1988; A.5/1991.)
(1bis) Any plant and stills for the manufacture of any goods in respect of which an excise or sales duty is prescribed which is in the possession or under the control of such person or on any promises in the possession or under the control of such person shall be subject to a lien in favour of Government from the time when the liability for the duty payable as
contemplated in subsection (1) in respect of any goods so manufactured commences until
the debt in question is paid, as if such plant and stills are detained in accordance with subsection (2):
Provided that the Commissioner may allow any such plant or still to be used under such
conditions as he may impose in each case.