Section 69:

69. Goods to be cleared on revocation (1) Where the Director-General, by notice in writing, revokes any order approving any warehouse— (a) the proprietor or occupier of the warehouse shall pay the duty, excise duty and taxes on all the warehoused goods, including those which are not accounted for to the satisfaction of the DirectorGeneral; (b) the owner of the goods shall remove the goods to another approved warehouse or export the goods within one month of the date of revocation. [Issue 7] C62 – 36 Revised Laws of Mauritius (2) Where goods are not dealt with in accordance with subsection (1), the Director-General may cause the goods to be transferred to a customs warehouse or such warehouse as the Director-General may approve for the purpose of auction sales and sold in accordance with section 61. (3) Any person who fails to comply with subsection (1) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees. [S. 69 amended by s. 5 (e) of Act 28 of 2004 w.e.f. 26 August 2004.]