CUSTOMS ACT 1901 - SECT 126 Certificate of landing
CUSTOMS ACT 1901 - SECT 126
Certificate of landing If required by the Comptroller - General of Customs a
certificate in the approved form and to be given by such person as may be
prescribed shall be produced in proof of the due landing according to the
export entry of any goods subject to customs control, and the Collector may
refuse to allow any other goods subject to customs control to be exported by
any person who fails within a reasonable time to produce such certificate of
the landing of any such goods previously exported by him or her or to account
for such goods to the satisfaction of the Collector.