Section 34A: Controlled delivery

34A. Controlled delivery (1) Where the Director-General suspects that excisable goods being imported into Mauritius or put for home consumption may result in the commission of an offence under customs laws, he may, for the purpose of identifying the persons involved in the commission of the offence, authorise the – (a) entry and clearance of the goods in the same state; or (b) seizure of the goods and their replacement by other goods for the purpose of entry and clearance. (2) The exercise by the Director-General of his powers under subsection (1)(b) shall not be a defence to any person charged with an offence under customs laws. (g) in section 52 – (i) in subsection (5) – (A) in paragraph (a), by deleting the words “registered post” and replacing them by the words “registered post or electronically through such computer system as the Director-General may approve under section 16A of the Customs Act”; (B) in paragraph (ca), by deleting the words “letter of objection” and replacing them by the words “form referred to in paragraph (a)”; (ii) by adding the following new subsections – (8) Where, as a result of the determination of an objection under subsection (6), a person is entitled 292 Acts 2022 to a refund of excise duty, the Director-General shall, subject to subsection (7), refund the amount of excise duty at the time the notice of determination is given under subsection (6)(b). (9) Any refund under this section shall carry interest, free of income tax, at the prevailing Repo rate determined by the Bank of Mauritius. (h) by inserting, after section 52B, the following new section –