The Comptroller may from time to time by notice in the Gazette appoint places, at any port or Customs airport, to be Customs containerbases for the reception, examination, or protection of goods that are subject to the control of the Customs and are carried or to be carried in bulk cargo containers.

The Comptroller may in like manner impose such conditions and restrictions as he thinks fit in respect of the use of any Customs containerbase, and vary or revoke any such conditions or restrictions.

Subject to the succeeding provisions of this section, the Comptroller may by notice in writing to the controlling authority of any Customs containerbase revoke the appointment of the containerbase.

Before revoking any such appointment the Comptroller shall give to the controlling authority notice in writing stating that he intends to do so and that within fourteen days after the receipt of the notice the controlling authority may appeal to the Minister against the Comptroller’s decision. The notice shall also state the reasons why he intends to revoke the appointment.

Within fourteen days after the receipt by the controlling authority of the notice under subsection (4) of this section, the controlling authority may appeal to the Minister by giving to the Collector a notice of appeal in writing addressed to the Minister. The notice of appeal shall state fully the grounds of the appeal.

The Minister shall consider the notice of appeal, and any further representations made by the controlling authority within the said period of fourteen days or within such further period as he may allow, and, if the controlling authority so requests, shall afford to the controlling authority an opportunity of being heard by him within such period or further period as aforesaid.

On any such appeal the Minister may confirm or reverse the Comptroller’s decision, and the Minister’s decision shall be final.

Where an appointment is revoked under this section, the revocation shall take effect on such date as is specified in the notice of revocation or, if no date is so specified, from the time of the receipt by the controlling authority of the notice of revocation.

Notice of the revocation of any such appointment shall be published by the Comptroller in the Gazette.”

Except as provided by this Act, no goods that are subject to the control of the Customs shall be removed from any wharf, Customs airport, Customs containerbase, or examining place except—

Any bulk cargo container (including its contents, if any) may, in pursuance of a written permit granted by the Collector, be removed by the holder of the permit—

Subsection (1) of this section shall not apply to any pallet that has a value of less than twenty dollars and is imported laden.

Every person who acts in contravention of any provision of this section commits an offence and shall be liable to a fine not exceeding four hundred dollars, and the goods in respect of which the offence is committed shall be forfeited.”

Goods unshipped, landed, or removed under a Collector’s permit shall be dealt with in accordance with the permit and with any directions given by the Collector from time to time.

This Act shall apply to such goods in the same manner as if they had not been unshipped, landed, or removed, and for this purpose they shall be deemed constructively to have remained upon or in the ship, aircraft, wharf, Customs airport, Customs containerbase, or examining place from which they were so unshipped, landed, or removed.

If at any time such goods are dealt with by any person contrary to the terms of the permit or to the directions of the Collector, they shall be deemed for all the purposes of this Act to have been unlawfully unshipped, landed, or removed by that person as if the permit had not been granted.

Any permit issued for the unshipment, landing, or removal of bulk cargo containers shall be issued to the controlling authority of a Customs containerbase or an examining place and shall relate to such containers generally.

A permit for the unshipment, landing, or removal of pallets may relate to pallets generally, or to pallets imported in any particular ship or aircraft, or to any specified class of pallets, or to pallets imported in specified circumstances.

Any permit may be granted subject to such conditions and restrictions as the Collector thinks fit.

Subject to the succeeding provisions of this section, if in the case of a permit granted to the controlling authority of a Customs containerbase or an examining place pursuant to subsection (4) of this section the Collector has reasonable cause to believe that the controlling authority has committed a breach of any provision of this Act or of any regulations thereunder or of any condition or restriction imposed under this Act or such regulations, he may, by notice in writing to the controlling authority, revoke the permit, or suspend it for any period specified in the notice.

Before revoking or suspending any such permit, the Collector shall give to the controlling authority notice in writing stating that he intends to do so and that within fourteen days after the receipt of the notice the controlling authority may appeal to the Minister against the Collector’s decision. The notice shall also state the reasons why he intends to revoke or suspend the permit.

Within fourteen days after the receipt by the controlling authority of the notice under subsection (8) of this section, the controlling authority may appeal to the Minister by giving to the Collector a notice of appeal in writing addressed to the Minister. The notice of appeal shall state fully the grounds of the appeal.

The Minister shall consider the notice of appeal, and any further representations made by the controlling authority within the said period of fourteen days or within such further period as he may allow, and, if the controlling authority so requests, shall afford to the controlling authority an opportunity of being heard by him within such period or further period as aforesaid.

On any such appeal the Minister may confirm, reverse, or modify the Collector’s decision, and the Minister’s decision shall be final.

Where a permit is revoked or suspended under this section, the revocation or suspension shall take effect on such date as is specified in the notice of revocation or suspension or, if no date is so specified, from the time of the receipt by the controlling authority of the notice of revocation or suspension.”

The following goods may, subject to any prescribed conditions, be imported or exported without entry:

No charges shall be made by any controlling authority for the reception or storage in any transit building or on any wharf of any goods, being goods subject to the control of the Customs, during the period of twenty-four hours (exclusive of holidays) from the time of the landing of the goods.

Without limiting subsection (1) of this section, where any such goods are detained by any officer of Customs for examination, weighing, analysis, or testing for Customs purposes, no storage charges shall be payable to any controlling authority in respect of the storage of the goods in any transit building or on any wharf during any period of such detention up to ninety-six hours (exclusive of holidays) from the time of their landing; but after those goods cease to be so detained there shall be payable in respect of them by the importer or exporter such storage charges as the controlling authority determines by bylaws made in that behalf.”

Where the Collector is satisfied that any goods have been temporarily imported, the duty payable on the goods may be secured by way of deposit of money or, in such cases or classes of cases as may be approved by the Comptroller, by such other security as is provided for in this Act; and on receipt of such security the Collector may deliver the goods from the control of the Customs.

Subject to subsection (3) of this section and to such conditions (if any) as may be prescribed, the deposit so made shall be returned to the person by whom it was made, or, as the case may require, the security shall be released, if—

Where in any case to which subsection (2) of this section applies—

duty shall be payable in respect of the goods on the amount by which their value for duty, as assessed by the Collector at the time of their exportation or destruction, is less than their value for duty, as ascertained in accordance with the Customs Acts, at the time of their importation.

Where the Collector is satisfied that any goods have been shipped for export, or where any goods have been packed, for export, into a bulk cargo container in a Customs containerbase and the container has been secured to the satisfaction of the Collector, he may for the purposes of this section, if he thinks fit, treat them as having been exported.

If at the expiry of the period prescribed by or determined under this section any security has not been dealt with in accordance with subsection (2) of this section—