Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 119A of the ActAdaptation of section 113(2) |
| 119A.S113(2) | Goods which purport to have been imported under a permit, certificate or other authority in terms of any provision of this Act or any other law shall be deemed to have been imported in contravention of such provision unless the permit, certificate or other authority in question is— |
| (a) | in possession of the importer at the time of entry for home consumption; and |
| (b) | upon request produced to the Controller. |