(1) An amount due and payable to the Comptroller under a customs enactment may be recovered—
(a) in a court of competent jurisdiction; or
(b) in a set-off arrangement authorized by law.
(2) An amount paid under subsection (1)(b), to the extent of such payment being the amount which represents the total amount outstanding, constitutes the discharge of the liability of that person to the Comptroller.
(3) In proceedings by the Comptroller for the recovery of an amount due by way of duty, it is not competent for the defendant to enter a defence that the amount of duty claimed to be due by the Comptroller, or decided to be due by the Customs Appeal Commissioners, or a court on appeal from the Commissioners, is incorrect.
(Substituted by Act 7 of 2019)