PART XII- PROVISIONS RELATING TO SECURITIES

160. (1) The Commissioner may require a person to give security for the due compliance by that person with this Act and generally for the protection of the customs and excise revenue; and, pending the giving of security in relation to goods subject to customs control, the Commissioner may refuse to permit delivery or exportation of the goods or to pass any entry in relation thereto or to issue an excise licence.

(2) For the purposes of subsection (1) "customs and excise revenue" includes a cess, levy, imposition, tax or surtax imposed on goods under any written law.