Section 49

On completion of the discharge of cargo or within such further period as the proper officer of excise may allow, the master, owner or agent of the vessel shall furnish to the proper officer of excise a certified amendment to the manifest required by section 47 due to short shipment, short landing, over landing or any other cause.

The Controller may refuse to accept any amendment made after the Controller has been notified that an investigation into any offence under any written law has commenced in connection with goods to which the manifest relates.

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BLUV as of 8th August 2018

If any goods are not accounted for to the satisfaction of the proper officer of excise within 2 months of such amendment being furnished or within such further period as such officer may allow, the master, owner or agent of the vessel shall be liable to pay to such officer on demand a sum not exceeding $1,000, and in addition, in the case of dutiable goods, the agent shall be liable to pay to such officer on demand the amount of duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding $1,000.

If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of him, the Government may sue for and recover such penalties in a court of competent jurisdiction.

Pilot, owner or agent of arriving aircraft to furnish inward manifest.