CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 32 Insertion of new section

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 32

32. After section 240 of the Principal Act the following section is inserted
in Division 1: Certain records to be kept by Customs

"241. (1) Customs must keep a record of all transmissions made to or by
Customs under the EXIT computer system, relating to any export entry,
submanifest, manifest in respect of the goods, or withdrawal of such an entry,
submanifest or manifest, for a period of 5 years after the goods are entered.

"(2) In any proceedings under this Act, the record retained by Customs under
this section:

   (a)  is admissible in evidence; and

   (b)  is prima facie evidence:

   (i)  if it purports to be a record of a transmission made to Customs - that
        the person by whom or with whose identifying code the transmission was
        signed made the statements contained in the transmission; and

   (ii) if it purports to be a record of a transmission made by Customs - that
        Customs made the statements contained in the transmission.".