Section 32C:
consolidated text (as at 2005). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
32C. Leaf tobacco to be cleared
(1) Where the Director-General, by notice published in the Gazette, revokes an order appointing a bonded warehouse, the excise duty on all the
leaf tobacco stored there shall be paid, or the leaf tobacco shall be removed
to another bonded warehouse within such time as the Director-General shall
direct.
(2) All leaf tobacco not cleared or removed in accordance with subsection (1) shall be removed by order of the Director-General to a warehouse at
the risk and expense of the owner.
(3) Where leaf tobacco removed to a warehouse under subsection (2) is
not cleared or removed to a bonded warehouse within 2 months, it shall,
after due notice published in the Gazette, be sold by public auction, and the
proceeds of the sale shall be applied to the payment of the duty, rent and
other charges and any balance shall be paid into the Consolidated Fund and
shall be held at the disposal of any party who applies for payment within the
next 2 years and shows that he is entitled to it.