(20)No person shall, without the permission of the Commissioner, divert any goods entered under rebate of duty under any item of Schedule No. 3, 4, 6 or 7 for export for the purpose of claiming a drawback or refund of duty under any item of Schedule No. 5, 6 or 7 to a
destination other than the destination declared on such entry or deliver such goods or cause
such goods to be delivered in Swaziland otherwise than in accordance with this Act and, in
the case of goods entered under rebate of duty, otherwise than to the person who entered
the goods or on whose behalf they were entered.
(21)If any goods to which this section relates are used or disposed of, or dealt with or
in, contrary to this Act the whole consignment entered or transferred for use in terms of this
section of which such goods form part or formed part, or any goods manufactured therefrom
shall be liable to forfeiture.
(22)Except with the permission of the Commissioner which shall only be granted in circumstances which he considers to be exceptional and subject to such conditions as he may
impose in each case, any goods entered under any item of Schedule No. 3, 4, 6 or 7 for
manufacturing purposes or for such other purposes as may be specified in any regulation
shall be used for the purpose specified in such item at the time of such entry or such other
purpose within five years from the date of such entry.
General refund in respect of imported or excisable goods.
76. (1) No refund of any duty or other charge in respect of imported goods, excisable
goods, sales duty goods or surcharge goods, other than a refund provided for under section
75 or 77, shall be paid or granted except in accordance with the provisions of this section
and any regulations. (Amended A.5/1991.)
(2) The Commissioner shall, subject to subsection (4), consider any application for a
refund or payment from any applicant who contends that he has paid any duty or other
charge for which he was not liable or that he is entitled to any payment under this Act by reason of:
(a) an error in determining an assessment or calculating the amount thereof;
(b) the duty having been assessed a value higher than the value for duty purposes;
(c) a determination under section 46 or incorrect tariff classification; (Amended
A.1/1981.)
(d) the goods concerned having been damaged, destroyed or irrecoverably lost in
circumstances beyond his control prior to the release thereof for home consumption; (Amended A.2/1985.)
(f) the substitution of any bill of entry in terms of section 39(3); (Amended
A.2/2985.)
(g) the duty having been reduced or withdrawn as provided for in section 47(3) and
(4). (Added A.5/1991.)