Section 83:
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.
83. Goods not worth the duty may be destroyed
(1) The Director-General may, after giving the owner one month written
notice, cause any warehoused goods which are not, to his satisfaction,
worth the duty, excise duty and taxes payable to be destroyed, and he may
also remit the duty, excise duty and taxes thereon.
(2) The destruction of warehoused goods under subsection (1) shall not
affect any liability of the owner of the goods to pay any rent or other charges due in respect of such goods.
C62 – 39 [Issue 6]
Customs Act
(3) Notwithstanding subsections (1) and (2), any person who—
(a) removes any goods from any bonded warehouse without paying
the duty, excise duty and taxes; or
(b) wilfully destroys any goods duly warehoused,
shall commit an offence.