Customs and Excise Act, 1964 (Act No. 91 of 1964)

The Commissioner shall have the same remedies against all property of any kind vested in or under the control or management of any agent or person acting in a fiduciary capacity as the Commissioner would have against the property of any person liable to pay any duty, interest, penalty or forfeiture payable under this Act and in as full and ample a manner.