Section 139: Further proof of proper entry
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
139. Further proof of proper entry
The Director-General may detain or require from the importer or exporter
of any goods proof by declaration, or by the production of documents, that
the goods are owned as claimed and are properly described, valued or rated
for duty and, failing such proof, the Director-General may refuse to deliver
the goods or allow the exporter to pass any entry relating thereto.
[S. 139 amended by s. 5 (l) of Act 28 of 2004 w.e.f. 26 August 2004.]