Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XI : Penal Provisions93. Remission or mitigation of penalties and forfeiture |
| (1) | The Commissioner may, on good cause shown by the owner thereof, direct that any ship, vehicle container or other transport equipment, plant, material or other goods detained or seized or forfeited under this Act be delivered to such owner, subject to— |
| (a) | payment of any duty that may be payable in respect thereof; |
| (b) | payment of any charges that may have been incurred in connection with the detention or seizure or forfeiture thereof; and |
| (c) | such conditions as the Commissioner may determine, including conditions providing for the payment of an amount not exceeding the value for duty purposes of such ship, vehicle container or other transport equipment, plant, material or goods plus any unpaid duty thereon. |
| (2) | The Commissioner may, on good cause shown mitigate or remit any penalty incurred under this Act on such conditions as the Commissioner may determine. |
| (3) |
| (a) | Any person who, for the purposes contemplated in this section alleges ownership of any ship, vehicle, container or other transport equipment, plant material or other goods shall have the burden of proving such ownership to the satisfaction of the Commissioner; and |
| (b) | Where two or more persons claim ownership of the same ship, vehicle, container or other transport equipment, plant, material or other goods, ownership must be decided by a competent court and the Commissioner shall only grant release thereof to the person or persons as ordered by such court. |