Section 30A: Entry of imported goods in multiple or split

30A. Entry of imported goods in multiple or split shipments The Director-General may allow goods imported by an importer to be – (a) imported in multiple or split shipments; and 202 Acts 2020 (b) entered by the importer under the same classification that the goods would have been entered if they had been imported in one shipment, in such manner and on such conditions as the Director-General may determine. (e) in section 35, by adding the following new subsection, the existing provision being numbered as subsection (1) – (2) Any entry made under subsection (1) shall be deemed to be a self-assessment with respect to the particulars contained therein. (f) in section 49 – (i) by repealing subsection (3) and replacing it by the following subsection – (3) Where any person fails to comply with subsection (1), he shall be liable to pay to the Director-General a penalty representing 500 rupees in respect of each day of non-compliance, provided that the total penalty payable does not exceed 5,000 rupees. (ii) by adding the following new subsections – (4) The Director-General shall issue to the master, owner or duly authorised agent of a ship or an aircraft a written notice claiming the amount of penalty referred to in subsection (3). (5) (a) Any person dissatisfied with a notice under subsection (4) may object to the notice in accordance with section 24A(3). (b) The procedure set out in section 24A(3) and (4) shall apply to an objection under paragraph (a). (c) Where the person referred to in paragraph (a) is aggrieved by a determination of his objection, he may lodge written representations with Acts 2020 203 the Clerk of the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (g) in section 66A – (i) in subsection (1A), by repealing paragraph (b) and replacing it by the following paragraph – (b) Where an application is not lodged – (i) within 21 working days, the Director-General shall immediately waive the suspension and clear the goods imported or being exported or release the goods being detained under subparagraph (ia); (ii) by an owner or authorised user for 2 consecutive cases within a period of 6 months, the Director-General shall not take any action under subsection (1A) unless and until the owner or authorised user has lodged an application under subsection (1). (ii) by repealing subsection (5); (h) by inserting, after section 66B, the following new section –