|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|153A. Penalty for fraudulent claims.|
|Duties to apply proportionately for refund, rebate, etc||Derelict goods, etc., liable to duty|
|Penalty for fraudulent claims.||
153A. (1) Any person who makes a fraudulent claim for refund or rebate of duty shall be guilty of an offence and liable to pay a penalty of an amount of the claim.