20
Obstruction of members of the Customs and Excise Service, etc.
CAP. 60]
Import and Export
[1986 Ed.
26. (1) Any person who-
(a) obstructs a member of the Customs and Excise Service or an authorized officer in the exercise of any power or the performance of any duty conferred or imposed on members of the Customs and Excise Service and authorized officers by this Ordinance; (Amended, 36 of 1983, s. 6)
(b) fails to comply with any requirement, direction or demand given or made by a member of the Customs and Excise Service or an authorized officer in the exercise or performance of any such power or duty; or (Amended, 36 of 1983, s. 6)
(c) fails to comply with a notice given him under sections 20A and 20B; (Added, 36 of 1983, s. 6)
(d) contravenes section 20A(3) or 20B(3); (Added, 36 of 1983, s. 6)
(e) fails to supply information which it is his duty to supply under section 20A(5), (Added, 36 of 1983, s. 6)
shall be guilty of an offence and shall be liable on conviction to a fine of $10,000 and to imprisonment for 6 months.
(2) Any person who knowingly makes a false report, or furnishes any false or misleading information, to any member of the Customs and Excise Service or any authorized officer in performing his duties under this Ordinance shall be guilty of an offence and shall be liable on conviction to a fine of $10,000 and to imprisonment for 6 months.
Seized articles, etc. liable to forfeiture.
Schedule.
PART VI
FORFEITURE
27. (1) There shall be liable to forfeiture—
(a) any article which has been seized by a member of the Customs and Excise Service or an authorized officer in connexion with the contravention of any provision of this Ordinance;
(b) any vessel not exceeding 250 gross tons and any vehicle so seized and used in connexion with the contravention of any provision of this Ordinance,
whether or not any person has been convicted of an offence in respect of such contravention.
(2) The Commissioner may, at any time before serving notice under subsection (3), restore any article (other than an article referred to in the Schedule) or any vessel or vehicle which is liable