| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 122. Recovery of duty. | |
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Effect of obligation to pay duty. | Effect of alteration in classification of goods |
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| Recovery of duty. | 122. Where goods are liable to duty, then the duty shall constitute a debt due to the Government and be charged on the goods in respect of which the duty is payable; and the duty shall be payable by the owner of the goods and may, without prejudice to any other means of recovery, be recovered by legal proceedings brought by the Commissioner. | ||
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