Section 111, The Customs Regu- Citation

(I) Goods in transit and, if the proper officer deems it Packages tonecessary, the doors, hatches or holds of the vehicles carrying be secured. them shall be sealed or otherwise secured by the proper officer at the port or place of entry. Should the placing of seals or other fastenings be impracticable the goods must be so packed as to prevent fraud. At the discretion of the proper officer and subject to such conditions as the Comptroller may impose a guard may be sent with the goods at the expense of the owner or transit agent: Provided that the Comptroller may in his discretion waive any or all of the requirements of this sub-regulation. "(2) ShoUld it be decided at any time to make any change in Alteratio~ th, •ht t h . b. ki f h togoodsm e we1g , , amoun , s ape, siZe, num ermg or mar ng o t e vransi1;, Seals broken durin a Goods taken out of Shortages during Certificate of examination. Discharge of bond or refund of deposit. Cap. 271] Customs Reg,ulations goods, the fact shall be reported to the nearest officer who may permit the owner or his transit agent to perform any such act and to amend the quadruplicate copy of the bill of entry accordingly. (3) The breaking of the seals or other fastenings either by accident or by any other cause beyond the control of the person in charge of the goods shall not be held to be a breach of these regulations but the owner or his agent or the person employed by him to have charge of the goods shall notify the fact to the nearest officer who shall give a certificate on the quadruplicate copy of the bill of entry to the effect that he has been so notified and state therein whether or not it has been practicable for him to affix new seals or fastenings. The burden of proof that the breaking of seals or other fastenings was b~yond the control of the owner or his transit agent shall be upon the owner of the goods or his transit agent or the person employed as aforesaid. (4) Subject to the provisions of the Customs laws and the discretion of the Comptroller goods in transit may be re-entered for home consumption or warehousing at any port of entry. (5) The owner of the goods .or the transit agent shall pay to the officer at the place of exit or elsewhere, as the Comptroller may on request permit, the duty (if any) on all deficiencies between the quantity of such goods at the time they were imported into Sierra Leone and the quantity found at the time of exit or any earlier time. (6) On the delivery by the owner or transit agent of the quadruplicate copy of the bill of entry, the officer at the last approved place of exit shall identify and examine the packages and shall certify on such bill of entry, the result of his examination and return it to the Comptroller.