Cap. 406 Art. 61Powers relating to imported goods.

(1) The Commissioner shall, for the purpose of ascertaining, collecting and protecting the tax chargeable under this Act on taxable importations, 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.

(2) Any provision in the Customs Ordinance or in the Import

Duties Act or in any regulations made thereunder relating to the application of the proceeds from a sale of imported goods towards the payment of import duties due on those goods shall be construed 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.