CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME
194. Aiders. abettors, etc
Goods offered on pretence of being smuggled. General penalty.
Aiders, abettors, etc.

7 of 2002, s.15 

194. (1)A person who aids, abets, counsels or procures the commission of an offence under this Act or authorizes another person so to do shall be liable to be charged and, if convicted, punished as though he had actually committed the offence.

(2) Where an offence under this Act is committed by a body corporate, every person who at the time of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was acting or purporting to act in that capacity, shall also be guilty of the offence unless he proves that the offence was committed without his consent or knowledge and that he exercised the due diligence to prevent the commission of the offence that he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.

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