comes due or change takes place, forthwith issue an amended invoice or certificate to the importer who shall produce such amended invoice or certificate to the Controller within one month of receipt thereof and report the circumstances to him. (c) If any particulars referred to in paragraph (a) of any imported goods are not declared in the prescribed invoice or certificate in respect thereof, or if any change in the particulars declared in any prescribed invoice or certificate relating to any imported goods which occurs after the date of issue of any such invoice or certificate is not forthwith reported to the Controller by the importer of such goods or if the Commissioner has reason to believe that an offence referred to in section 86(f) or (g) has been committed in respect of any imported goods the Commissioner may determine a transaction value, origin, date of purchase, quantity, description or the characteristics of such goods according to the best information available to him, which shall, subject to a right of appeal to the Minister, be deemed to be the transaction value, origin, date of purchase, quantity, description or the characteristics of such goods. (Amended A.2/1985.) (d) The right of appeal referred to in paragraph (c) of this subsection shall be exercised within a period of three months from the date of the determination concerned. (Amended A.4/1979; A.2/1985.) Entry by bill of sight. 41. (1) If any importer makes and subscribes to a declaration that he cannot for want of full information make due entry of any goods, the controller may accept an entry by bill of sight for those goods by the best description which can be given, and may grant a warrant in respect thereof so that they may be landed and brought to a place indicated by the controller at the risk and expense of the importer for the purpose of being seen and examined by him there in the presence of the controller. (2) The importer shall make due entry of such goods within three days of the date on which they were brought to the place of examination which shall be regarded as a special Government warehouse for the purpose of securing the duties thereon until such goods are duly entered and removed or delivered in accordance with this Act. (3) In default of due entry the goods may after three months from the date of receipt thereof at the place of examination he disposed of in the manner described in section 42. (4) No goods entered by bill of sight under this section shall be removed without due entry after sight and the penalties prescribed in this Act in respect of the incorrect or false entry of goods shall also be applicable in respect of such due entry after sight. Disposal of goods on failure to make due entry. 42. (1) If entry of any imported goods has not been made under section 37 the controller may, on expiry of the period prescribed in subsection (1) thereof require the person who