Section 9A: Time limit for proceeding with validated bill

9A. Time limit for proceeding with validated bill of entry by importer (1) Subject to this section, an importer shall submit his bill of entry from the time the partial or the full and complete inward manifest is submitted under section 49 and 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. (2) Pursuant to section 9(2), an importer shall pay any duty, excise duty and taxes in respect of that bill of entry, within 14 working days of the date of validation. (3) Notwithstanding subsection (2), where goods are entered and cleared by an SME or a VAT registered person, the duty, excise duty, taxes and any fees or charges leviable on the goods cleared shall be paid – (a) in the month of June, not later than 2 working days before the end of that month; and (b) in any other month, not later than 7 working days after the end of that month, provided that the SME or VAT registered person gives a security, by bond under sections 39 and 42, to cover the deferred payment and the SME or VAT registered person is in compliance with a Revenue Law under the Mauritius Revenue Authority Act. (4) Where an importer fails to comply with subsection (1), the importer 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. 422 Acts 2019 (5) The Director-General shall issue to the importer a written notice claiming the amount of penalty referred to in subsection (4). (6) (a) Any person dissatisfied with a notice under subsection (5) 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 the Clerk of the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (7) Where an importer fails to comply with subsection (2), the Director-General shall cancel the bill of entry. (b) by inserting, after section 9B, the following new section –