1946
No. 36 of 1931.
DUTIABLE COMMODITIES.
Misrepresentation, and concealment and removal of goods, etc., to obtain drawback, licence or permit, and defacement of licence or permit.
3 & 4 Vict. c. 18, S. 15.
8 & 9 Geo. 5, c. 15, s. 15 (5).
Offences.
32.-(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.
(2) Every 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 Superintendent 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 two thousand dollars, at the election of the Superintendent (which election shall be certified by the Superintendent in writing under his hand), and all such goods, matters or things shall be forfeited and may be seized by any revenue officer.
(3) No person shall without lawful authority alter, deface or make any erasure on a licence or permit, or have in his possession with a view to use a licence or permit on which such an erasure has been made or which has been so defaced or altered.
33.-(1) Every person who contravenes or fails to observe any of the provisions of this Ordinance or of any regulations
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Page 21
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1946
No. 36 of 1931.
DUTIABLE COMMODITIES.
Misrepre- sentation, and
concealment and removal
of goods, etc., to obtain drawback,
licence or permit, and defacement
of licence
or permit.
3 & 4
Vict. c. 18, S. 15.
8 & 9
Geo. 5, c. 15, s. 15 (5).
Offences.
32.-(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.
(2) Every person who-
1
(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 draw- back is payable have been embarked for exportation on any ship or aircraft, without the consent of the Superintendent 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 two thousand dollars, at the election of the Superintendent (which election shall be certified by the Superintendent in writing under his hand), and all such goods, matters or things shall be forfeited and may be seized by any revenue officer.
(3) No person shall without lawful authority alter, deface or make any erasure on a licence or permit, or have in his possession with a view to use a licence or permit on which such an erasure has been made or which has been so defaced or altered.
33.-(1) Every person who contravenes or fails to observe any of the provisions of this Ordinance or of any regulations
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