East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005the commencement of this Act, that security shall have effect as ifundertaken or incurred under this Act, and may be enforced in respectto a default occurring at any time after the date it was givennotwithstanding that the date was prior to the commencement of thisAct.(3) Where duty was due to be paid or refunded under the PartnerStates' Customs laws, whether before or after the commencement ofthis Act, and was not paid or refunded it shall be paid or refunded asthough it were a sum due under this Act.(4) If, under the Partner States' Customs laws in force at thecommencement of this Act, the Commissioner was responsible for theperformance of any functions not provided for under this Act, theCommissioner shall continue to perform such functions until theenactment of appropriate national legislation providing for theperformance of the functions under that legislation.(5) Any subsidiary legislation made under the Partner States'Customs laws in force at the commencement of this Act shall remainin force, so far as it is not inconsistent with this Act, until a newsubsidiary legislation with respect to the same matter is made underthis Act.(6) If, at the commencement of this Act, a tax appeals tribunal is yetto be established by a Partner State as required by section 231, appealsagainst the decisions of the Commissioner made under section 229shall lie to the High Court of that Partner State.(7) Unless a contrary intention appears, the commencement of thisAct shall not-(a) revive anything not in force or existing at the time at whichthe commencement takes effect; or(b) affect the previous operation of the Partner States' Customslaws in force at the commencement or anything duly doneor suffered under those laws or(c) affect a right, privilege, obligation or liability acquired,accrued or incurred under a written law of a Partner State inforce at the commencement;153