Section 142A: Controlled delivery

142A. Controlled delivery (1) Where the Director-General suspects that dutiable goods being imported into Mauritius or put for Acts 2022 283 home consumption may result in the commission of an offence under customs laws, he may, for the purpose of identifying the persons involved in the commission of the offence, authorise the – (a) entry and clearance of the goods in the same state; or (b) seizure of the goods and their replacement by other goods for the purpose of entry and clearance. (2) The exercise by the Director-General of his powers under subsection (1)(b) shall not be a defence to any person charged with an offence under customs laws. (u) in section 146(1), by deleting the words “security and with 2 sufficient sureties approved by the Director-General” and replacing them by the words “a security by bond with at least one surety which, in the opinion of the Director-General, is adequate”; (v) in section 168, by inserting, after subsection (3), the following new subsection – (3A) Any importer who does not submit his bill of entry – (a) from the time the partial or full and complete inward manifest is submitted under section 49; and (b) not later than 5 working days after the time the vessel is berthed at the wharf or the aircraft has landed, as the case may be, shall not be liable, for the period starting on 10 March 2021 and ending on 30 June 2023, to pay any penalty to the Director-General. 284 Acts 2022