Sri Lanka Consolidated Acts

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Customs (Amendment) Act (No. 83 of 1988) - Sect 51

Insertion of new section 100A in the principal enactment

51. The following new section is hereby inserted immediately after section 100, and shall have effect as section 100A of the principal enactment :
100A.
(1) Notwithstanding the provisions of Part II of this Ordinance, it shall be lawful for the Collector to permit in any warehouse appointed under section 69 and in which processing has been permitted under section 84A of this Ordinance warehousing of goods imported and upon which duty had been previously paid or goods of local origin, for use, along with goods ware housed without payment of duty on first entry, for the purpose of processing including manufacture, assembly or packing of goods under such regulations as may be prescribed by the Principal Collector.
(2) Any goods found in any such ware house which are not duly accounted for by the owner of such goods to the satisfaction of the Collector shall be forfeited.
(3) The provisions of sections 69 to 100 of this Ordinance shall, mutatis mutandis, apply to all goods referred to in subsection (1).".


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