Section 17B

If there is default in payment of any instalment under subsection (1) on its due date, the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge equal to ten per cent of that outstanding balance and the surcharge shall be recoverable as if it was due and payable under this Act.

Nothing in subsections (1) and (2) shall prejudice the exercise of the rights and powers under this section by the Director General to seize and sell any goods under customs control belonging to the person liable to pay such customs duty, surcharge, penalty, fee or other money for the recovery of the amount payable under subsections (1) and (2), or any outstanding balance thereof.

Customs 45

Remission of import duty on goods damaged, destroyed or lost before removal from customs control