44
Dutiable Commodities.
16. Whenever it is lawful under this Ordinance for a revenue or police officer to seize any goods, it shall be lawful for him in like manner to seize-
(a) any receptacle in which the goods are contained; (b) any ship not exceeding sixty tons net register, or any vehicle, or any aircraft, not being a public transport or state aircraft, in which the goods are found;
(c) any machinery, implement, utensil or material used or intended to be used for the commission of an offence against this Ordinance; and
(d) any books or documents which may appear to contain evidence that any offence against this Ordinance has been or is about to be committed, and the same may by order of a magistrate be forfeited.
[28]
[CAP. 109
Seizure and things used for commission of offences.
forfeiture of
after arrest
17. Every revenue officer who with or without a warrant Procedure arrests any person or seizes any goods under this Ordinance or seizure. shall forthwith take the person and the goods, or if that is not practicable, a sample or a description of the goods, to a police station, or first to the office of the Director for directions and then to a police station, to be brought before a magistrate and dealt with according to law.
[29]
Obstruction of revenue or
18. If any person wilfully- (a) delays or obstructs a revenue or police officer in the police officer.
exercise of any power under this Ordinance; or
(b) fails to comply with the requisition of a revenue
officer in pursuance of this Ordinance; or
(c) fails to produce any licence, permit, book or document which he is required by or in pursuance of this Ordinance to produce; or
(d) breaks or destroys anything to prevent its seizure
by a revenue officer; or
(e) rescues, breaks or destroys anything seized by a revenue officer, to prevent his retaining the custody thereof,
he shall be deemed to obstruct such officer in the execution of his duties, and to be guilty of an offence.
[30]
227
Page 15
Page 16