Section 112, The Customs Regu- Citation

(1) The proper officer at the port or place of entry shallrelease the owner or transit agent from the obligation entered into by bond or refund the deposit made in respect of any goods of which satisfactory evidence of completion of transit direct and without deviation from the route fixed by the proper officer has been received within the time allowed, but where satisfactory evidence as aforesaid has not been produced, or if produced an application for the refund of the deposit has not been made within two months of the date of the relative transit entry, all the goods shall be deemed to have been imported for consumption in Sierra Leone and the person entering into the bond shall pay the duties on such goods or, where the duties have been secured by a deposit, the amount of the deposit shall be paid into the general revenue of Sierra Leone. (2) Notwithstanding anything to the contrary contained in ~on-produch l · h h C 11 · · fi d h h twn of prooft ese regu atwns, w ere t e omptro er IS satis e t at t e of complenon-production of satisfactory proof of. completion of transit tion <?f direct and without deviation from the route fixed by the proper transit. officer in respect of a part of the goods is due to circumstances beyond the control of the owner or his transit agent, he may in his discretion refund to the depositor so much of any deposit made as represents the duties on that part of the goods in respect of which such proof has been produced, or release the owner or his transit agent from the obligations of any bond in so far as it concerns such part. (3) Any restriction or prohibition relating to the importation Restrictions or exportation of any goods contained in. any other Ordinance ;~~hibitions shall apply in like manner to goods declared in transit,. unless applicable. such goods are expressly exempted from such restriction or prohibition. (4) For the purpose of this Part, when goods are imported or App?in~ment exported at a place approved by the Comptroller where there is ~~~:~:~~~ner no officer of Customs and Excise, the District Commissioner as proper shall be deemed to be the proper officer. officer. PART XII.-IMPORTATION AND ExPORTATION BY PosT.