93. Remission or mitigation of penalties and forfeiture

(1)     The Commissioner may, on good cause shown by the owner thereof, direct that any ship, vehicle container or other transport equipment, plant, material or other goods detained or seized or forfeited under this Act be delivered to such owner, subject to-

(a)     payment of any duty that may be payable in respect thereof;

(b)     payment of any charges that may have been incurred in connection with the detention or seizure or forfeiture thereof; and

(c)     such conditions as the Commissioner may determine, including conditions providing for the payment of an amount not exceeding the value for duty purposes of such ship, vehicle container or other transport equipment, plant, material or goods plus any unpaid duty thereon.

(2)     The Commissioner may, on good cause shown mitigate or remit any penalty incurred under this Act on such conditions as the Commissioner may determine.

(3)    

(a)     Any person who, for the purposes contemplated in this section alleges ownership of any ship, vehicle, container or other transport equipment, plant material or other goods shall have the burden of proving such ownership to the satisfaction of the Commissioner; and

(b)     Where two or more persons claim ownership of the same ship, vehicle, container or other transport equipment, plant, material or other goods, ownership must be decided by a competent court and the Commissioner shall only grant release thereof to the person or persons as ordered by such court.

[Section 93 substituted by section 14 of Act 95 of 1965 and section 15 of Act 85 of 1968, amended by section 31 of Act 112 of 1977 and substituted by section 67 of Act 53 of 1999 and section 150 of Act 45 of 2003]