CAP. 109]
[8. 42 cont.]
Penalties.
24 of 1950, Schedule.
24 of 1950, Schedule.
Forfeitures.
Dutiable Commodities.
of such appeal on the merits of the case only, without reference to matters of form and without inquiring into the manner or form of making any seizure except in so far as the manner or form of seizure may be evidence on such [41]
merits.
43. Except as otherwise expressly provided, any person who commits any offence against this Ordinance shall upon summary conviction, in addition to any forfeiture under this Ordinance, be liable--
(a) for a first offence, to a fine of five thousand dollars and to imprisonment for six months;
(b) for every subsequent offence, to a fine of ten thousand dollars and to imprisonment for twelve months.
In any case where a magistrate is of opinion that an offence was committed with intent to avoid payment of any duty payable under this Ordinance, this section shall be construed as if for the maximum fine prescribed therein for a first or subsequent offence there were substituted a fine of ten thousand dollars, or of ten times the amount of the duty payable on the goods in respect of which the offence was committed, whichever is the greater.
[42]
44. (1) It shall be lawful for a magistrate to order to be forfeited--
(a) any goods with respect to which any offence against this Ordinance has been committed, whether any person has been convicted of such offence or not;
(b) any goods to which this Ordinance applies and which are found without any apparent owner or unclaimed after such notice as the magistrate thinks fit.
(2) Upon the breach of any condition of any permit or any licence under this Ordinance, any deposit required as a condition on the granting of such permit or licence shall, upon application to a magistrate, be declared by him to be forfeited.
(3) Upon the failure of any condition of any bond required in connexion with any permit or any licence under
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