Cap. 395 Art. 51Powers relating to imported goods.

(1) For the purposes of ascertaining, collecting and protecting on behalf of the Director the tax chargeable under this Act on taxable importations, the Comptroller of Customs shall have the same powers and shall follow the same procedures as are in accordance with any other law exercisable and followed by him for the purpose of ascertaining, collecting and protecting import duties. as providing for the application of the said proceeds towards the payment of import duties and of any tax due under this Act on the importation of those goods.