Section 57B: Accounting of goods by freight forwarding agent

57B. Accounting of goods by freight forwarding agent (1) A freight forwarding agent shall submit to the Director-General, in respect of any unstuffed consignment at his premises, electronically or in such other manner as the Director-General may determine, a return showing the goods which have been – (a) manifested and unloaded; (b) unloaded but not manifested; (c) short-shipped; and (d) delivered. (2) For the purpose of accounting of goods at the premises of a freight forwarding agent pursuant to subsection (1), sections 71 and 71A shall apply to that freight forwarding agent, with such exceptions, modifications and adaptations as may be necessary. (l) in section 58 – (i) in subsection (1) – (A) by inserting, after the word “Director-General”, Acts 2017 175 the words “, electronically or in such other manner as the Director-General may determine,”; (B) by adding the following new paragraph, the full stop at the end of paragraph (c) being deleted and replaced by the words “; or” and the word “or” at the end of paragraph (b) being deleted – (d) removed from the place of landing. (ii) in subsection (2), by inserting, after the word “Director-General”, the words “, electronically or in such other manner as the Director-General may determine,”; (m) in section 61, by repealing subsection (8) and replacing it by the following subsection – (8) (a) Notwithstanding this Act, where the Director-General is of the opinion that any goods referred to in subsection (1) are of perishable nature or that it is desirable to do so, he may direct that the goods be forthwith sold by public auction or public tender, or where the goods have not been sold, be destroyed at the expense of the owner. (b) The Director-General may, in respect of – (i) goods referred to in section 66; or (ii) abandoned goods or any condemned goods entered under any customs procedure, allow the goods to be exported, disposed of or destroyed at the expense of the owner. (c) The Director-General shall, in respect of the goods referred to in paragraph (b), issue to the owner of the goods a written notice claiming any amount incurred by the Authority in terms of rent or charges for the export, disposal or destruction of the goods. 176 Acts 2017 (d) (i) Any person who is dissatisfied with a notice under paragraph (c) may object to the notice in accordance with section 24A(3). (ii) The procedure set out in section 24A(3) and (4) shall apply to an objection made under subparagraph (i). (iii) Where the person referred to in subparagraph (i) is aggrieved by a determination of his objection, he may lodge written representations with the Clerk of the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (e) Section 14(2A) shall apply to the recovery of any amount incurred by the Authority in terms of rent or charges for the export, disposal or destruction of the goods referred to in paragraph (b). (n) in section 66A – (i) in subsection (1), by inserting, after the word “exported”, the words “and detain any goods being sold on the local market,”; (ii) in subsection (1A) – (A) in paragraph (a) – (I) in subparagraph (i), by inserting, after the word “goods”, the words “imported or being exported”; (II) by inserting, after subparagraph (i), the following new subparagraph – (ia) detain any goods being sold on the local market; (B) in paragraph (b), by adding the words “imported or being exported or release the goods being detained under subparagraph (ia)”; he word “exported”, the words “and detain any goods being sold on the local market,”; (ii) in subsection (1A) – (A) in paragraph (a) – (I) in subparagraph (i), by inserting, after the word “goods”, the words “imported or being exported”; (II) by inserting, after subparagraph (i), the following new subparagraph – (ia) detain any goods being sold on the local market; (B) in paragraph (b), by adding the words “imported or being exported or release the goods being detained under subparagraph (ia)”; Acts 2017 177 (o) in section 66D(a), by adding the words “or which have been detained as a result of being sold on the local market”; (p) by inserting, after section 91, the following new section –