East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005notice in writing inform that person of his or her intention to apply tothe Registrar of Lands for the land or buildings to be the subject ofsecurity for the duty or other sum of an amount specified in the notice.(2) If a person on whom a notice has been served under this sectionfails to pay the whole of the amount specified in the notice withinthirty days of the date of service thereof, the Commissioner may bynotice in writing direct the Registrar of Lands that the land orbuildings, to the extent of the interest of that person therein, be thesubject of security for duty or other sum of a specified amount, and theRegistrar shall, without fee, register the direction as if it were amortgage over or charge on the land or buildings and thereupon theregistration shall, subject to any prior mortgage or charge, operatewhile it subsists in all respects as a legal mortgage or charge to securethe amount payable.(3)The Commissioner shall, upon the payment of the whole of theamount secured under subsection (2), by notice in writing to theRegistrar of Lands, cancel the direction made under that subsectionand the Registrar shall, without fee, record the cancellation.133. - (1) Where any obligation has been incurred, whether by bondor otherwise, for the payment of any duty, then such obligation shall bedeemed to be an obligation to pay all duties which are or may becomepayable or recoverable under the provisions of this Act.Effect ofobligationtopay duty.(2) Where the Commissioner is satisfied that the whole or any partof duty or tax due under this Act from any person cannot be effectivelyrecovered by reason of-(a) impossibility, or undue difficulty, or(b) excessive cost of recovery, he or she shall notify the Councilin writing, who shall consider the matter, and with theapproval of the East African Legislative Assembly, remit orwrite off in whole or in part the duty.134. Where any practice or method of procedure of the Customsapproved by the Commissioner or arising from a ruling by theDirectorate or the Customs Co-operation Council relating to theclassification or enumeration of any goods for the purposes of theliability to duty is altered with the result that less duty is thereafterEffect ofalterationin classificationof goods93