CAP. 109]
[s. 32 cont.]
Misrepresentation, concealment, removal of goods, and defacement Dutiable Commodities.
(3) No person shall without lawful authority or excuse have in his possession any label, wrapper or mark so resembling any such label, wrapper or mark as to constitute a colourable imitation thereof, or shall have in his possession any die, block or type apparently intended for the production of any such label, wrapper or mark.
(4) For the purposes of this section, "label", "wrapper or mark", "die", "block" and "type" shall be deemed respectively to include any portion of a label, wrapper or mark, die, block or type.
[31]
33. (1) No person shall make any incorrect statement or declaration or apply any incorrect description or supply any incorrect particulars in any document made or furnished for the purposes of this Ordinance or in connexion with any application for any drawback or for any licence or permit to be issued under this Ordinance.
18, s. 15.
8 & 9 Geo. 5, c. 15, s. 15 (5).
22 of 1950, Schedule.
(2) Any person who-
(a) with intent unduly to obtain any drawback or any greater drawback than that to which he is entitled, embarks or causes to be embarked for exportation on any ship or aircraft, or produces or causes to be produced to any revenue officer to be so embarked-- (i) any goods to which this Ordinance applies and which are not entitled to drawback, or
(ii) any goods, matter or thing as goods to which this Ordinance applies, the same not being goods to which this Ordinance applies; or
(b) with any such intent fraudulently removes, deposits or conceals any goods, matter or thing; or
(c) after any goods on the exportation of which a drawback is payable have been embarked for exportation on any ship or aircraft, without the consent of the Director opens the packages in which the goods are contained or cancels, obliterates, or alters the marks, letters or devices thereon,
shall upon summary conviction, in addition to all other penalties which he may thereby incur, forfeit either treble the amount of such drawback or the sum of five thousand dollars, at the election of the Director (which election shall
236