30
CAP. 109]
Dutiable Commodities
[1989 Ed.
35. (Repealed 66 of 1986 s. 18)
36. Misrepresentation, concealment, removal of goods, and defacement of licence or permit
(1) No person shall make any incomplete statement or declaration or furnish any incorrect information, whether or not such statement, declaration or information is made verbally or in writing, or apply any incorrect description or supply any incorrect particulars in any document made or furnished for the purposes of this Ordinance or in connection with any application for any drawback or for any licence or permit to be issued under this Ordinance.
(2) Any person who—
(a) with intent unduly to obtain any drawback or any greater drawback than that to which he is entitled or who attempts to evade payment of duty on any goods to which this Ordinance applies, embarks or causes to be embarked for exportation on any ship or aircraft, or produces or causes to be produced to any member of the Customs and Excise Service to be so embarked—
(i) any goods to which this Ordinance applies and which are not entitled to drawback or not intended for export; 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 which are different in type, nature, quantity or quality from the goods shown on any export permit or statement which is presented and which purports to cover such goods; or
(b) with any such intent fraudulently removes, deposits or conceals any goods, matter or thing; or
(c) after any goods to which this Ordinance applies have been embarked for exportation on any ship or aircraft, without the consent of the Commissioner opens the packages in which the goods are contained or cancels, or obliterates, or alters the marks, letter or devices thereon,
shall on summary conviction, in addition to all other penalties which he may thereby incur, pay or forfeit either treble the amount of duty payable on any goods involved or such drawback as the case may be or the sum of $5,000, at the election of the Commissioner (which election shall be certified by the Commissioner in writing under his hand), and all such goods, matters or things shall be forfeited and may be seized by any member of the Customs and Excise Service. (Amended L.N. 294 of 1982)
(3) No person shall without lawful authority alter, deface or make any erasure on a licence or permit, or have in his possession a licence or permit on which such an erasure has been made or which has been so defaced or altered.
[cf. 1840 c. 18 s. 15 U.K.; 1918 c. 15 s. 15(5) U.K.]