| Manner of dealing with deficiencies and excesses in stock rooms. 10 of 1988, s.5. |
58H.(1) Where upon the proper officer taking stock of the raw materials or manufactured goods in a bonded factory he establishes excesses or deficiences which the licensee fails to account for to the satisfaction of the proper officer, the licensee shall be guilty of an offence and liable to -
(a) a fine not exceeding one hundred thousand shillings or twice the ex-factory value (or c.i.f. value in respect of imports) of the deficiency or excess, whichever is the higher, or to imprisonment for a term not exceeding three years or to both; and the goods in respect of which an offence has been committed shall be liable to forfeiture; and
(b) pay the full duties on the excesses or deficiencies.
(2) Any licensee who, without the permission of the Commissioner, disposes of or allows to be disposed of raw materials or manufactured goods from a bonded factory, within the Kenyan local market, whether on payment or not, or any person who acquires, keeps, conceals or has in his possession such raw materials or manufactured goods from a bonded factory, shall be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings or three times the ex-factory value of the raw materials or manufactured goods, whichever is the higher, or to imprisonment for a term not exceeding three years or to both; and the goods in respect of which the offence has been committed shall be deemed to be prohibited goods as from the date of such disposal or as acquisition. |
