CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME
193. Goods offered on pretence of being smuggled.
Uncustomed goods found to be reported. Aiders. abettors, etc
Goods offered on pretence of being smuggled.  193. Where goods are offered for sale under the pretence that they are uncustomed goods, then those goods, whether or not they are in fact uncustomed goods, shall be liable to forfeiture.
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