Section 54

in the case of goods referred to in paragraph 78(1)(a), within fourteen days from the date of declaration being approved by the proper officer of customs except for goods in transit;

in the case of goods referred to in paragraph 78(1)(b), forthwith upon the arrival of such goods;

in the case of goods referred to in paragraph 78(1)(c), forthwith upon the arrival of such goods; and

in the case of goods referred to in subsection 78(3), within fourteen days from the date of the declaration being approved by the proper officer of customs.

Declaration of dutiable goods before arrival 78b.  (1)  Notwithstanding section 78, any importer of dutiable goods may make a declaration, personally or by his agent, to the proper officer of customs before arrival of the goods to be imported subject to such conditions as determined by the Director General.

Customs (Amendment)

The importer of the dutiable goods shall pay the customs duties and other charges leviable on such goods within fourteen days from the date of the declaration being approved by the proper officer of customs.

Abandoned goods 78c.  (1)  Any imported goods which are not declared according to section 78 shall be deemed to be abandoned and the

Director General may destroy or dispose of such goods in any manner as he deems fit.

Any proceeds from the disposal of the goods under subsection (1) shall be applied to the payment of customs duties or other moneys, or recovery of any amount or charges which may be due in respect of the disposal of such goods.

Any surplus of the proceeds referred to under subsection (2), if any, shall be paid—