Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XII : General109. Destruction of goods and detention of ships or vehicles |
| (1) | If it is necessary to give effect to any law for the safeguarding of public health or for the safety of the public or the State, the Commissioner may in concurrence with the authority administering such law at any time, and at the expense and risk of the importer, exporter, owner, master or pilot concerned, according as the Commissioner may determine— |
| (a) | cause any goods under customs and excise control forthwith to be destroyed or otherwise disposed of; or |
| (b) | delay the departure of any ship or vehicle from any place in the Republic for a period not exceeding forty-eight hours. |
| (2) | No person shall be entitled to any compensation for loss arising out of any bona fide action of the Commissioner under subsection (1). |