CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME
196. Goods liable to forfeiture.
General penalty. Vessels, etc., liable to forfeiture.
Goods liable to forfeiture.  196. In addition to any other circumstances in which goods are liable to forfeiture under this Act, the following goods shall be liable to forfeiture -

(a) prohibited goods;

(b) restricted goods which are dealt with contrary to any condition regulating their importation, exportation or carriage coastwise;

(c) uncustomed goods;

(d) goods which are imported, exported or carried coastwise concealed in any manner, or packed in a package (whether with or without other goods) in a manner appearing to be intended to deceive an officer;

(e) goods which are imported, exported or carried coastwise contained in a package of which the entry, application for shipment or application to unload does not correspond with the goods;

(f) goods subject to customs control which are moved, altered or in any way interfered with, except with the authority of an officer;

(g) goods in respect of which, in any matter relating to the customs, an entry, declaration, certificate, application or other document, answer, statement or representation, which is knowingly false or knowingly incorrect in any particular has been delivered, made or produced;

(h) goods in respect of which drawback, rebate, remission or refund of duty has been unlawfully obtained.

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