East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(a) the duties;(b) the expenses of the sale;(c) any rent and charges due to the Customs or to thewarehouse keeper;(d) the port charges; and(e) the freight and any other charges.(4) Where, after proceeds of the sale have been applied inaccordance with subsection (3), there is any balance, then such balanceshall, if the owner of the goods makes application within one year fromthe date of the sale, be paid to such owner, or, in any other case, be paidinto the Customs revenue.(5) Where any goods are offered for sale in accordance with thissection and cannot be sold for a sum to pay all duties, expenses, rent,freight, and other charges, they may be destroyed or disposed of insuch manner as the Commissioner may direct.58.-(1) Where any warehoused goods are delivered for homeconsumption, for exportation, for removal to another warehouse, or foruse as stores for aircraft or vessels, or are to be re-warehoused or soldunder section 57, then the proper officer may examine and take stockof such goods.Examination ofwarehousedgoods ondelivery(2) Where there is any deficiency between the quantity shown by thewarehouse account and that ascertained on such examination, then, ifthe proper officer considers-(a) that the deficiency is not excessive or that it was notwilfully or negligently caused, he or she may allow thedeficiency and direct that the duties on such goods shall bepayable, or that the re-warehousing entry shall be made, asthe case may be, on the result of such examination;(b) that the deficiency is excessive or that it was wilfully ornegligently caused, he or she shall require the duties onsuch goods to be paid by the owner, according to thewarehouse account:53