(e) is beneficially interested in any way whatever in any goods imported; or (f) acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e); “L.C.L. container” means any container containing goods consigned from one or more exporters to more than one importer; (Added A.10/1978.) “land” includes off-loading from any vehicle; “locally” means in any part of the common customs area; “magistrates‟ court” means a court established under the Magistrate‟s Courts Act No. 66 of 1938; “manufacture”, when used as a noun, includes, as the Commissioner may determine, any process — (a) in the manufacture or assembly of any excisable goods or sales duty goods; (b) in the conversion of any goods into excisable goods or sales duty goods; (c) whereby the dutiable quantity or value of any imported goods specified in section B of Part 2 of Schedule No. 1, excisable goods or sales duty goods is increased in any manner; (d) in the recovery of excisable goods or sales duty goods from excisable goods or any other goods; or (e) in the packing or measuring-off of any imported goods specified in section B of Part 2 of Schedule No. 1, excisable goods or sales duty goods, and, when used as a verb, has a corresponding meaning, and “manufacturer” has a corresponding meaning; (Amended A.7/1981; A.5/1991.) “Minister” means the Minister responsible for Finance; (Amended A.4/1979.) “officer” means a person employed on any duty relating to customs, fiscal excise or sales duty by order or with the concurrence of the Commissioner whether such order has been given or such concurrence has been expressed before or after the performance of the said duty; (Amended K.O-I-C. 17/1976.) “ordinary duty” means any duty specified in Part 1 or 2 of Schedule No. 1; “owner” includes any person lawfully acting on behalf of the owner; “package” means any container, wrapping or outer cover and its contents, or any bundle or single piece in the case of unpacked goods; “pilot”, in relation to any aircraft, means any person having charge of such aircraft;