CAP. 109]
Dutiable Commodities.
[r. 113 cont.] in addition to any forfeiture that may be prescribed, be liable to a fine of five thousand dollars and to imprisonment for six months.
Forfeiture.
G.N.A. 75/51.
(3) In any case where a magistrate is of opinion that any offence was committed with intent to avoid payment of duty, this regulation 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 ten times the amount of the duty payable on the goods in respect of which the offence was committed, whichever is the greater.
114. (1) It shall be lawful for a magistrate to order to be forfeited-
(a) any goods with respect to which an offence against these regulations has been committed, whether any person has been convicted of such offence or not; (b) any goods to which these regulations apply and which are found without any apparent owner or unclaimed after such notice as the magistrate thinks fit.
(2) Upon any breach of any condition of a permit or any licence under these regulations, any deposit required as a condition of 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 a bond required in connexion with any permit or any licence under these regulations, the sum secured by the bond shall be deemed to be forfeited.
(4) Upon the making of an order or declaration of forfeiture under, or upon the happening of any event upon which anything is forfeited or deemed to be forfeited by, any provision of these regulations, the thing so forfeited or ordered declared or deemed to be forfeited shall be deemed to be the property of the Crown free from all rights of any person.
(5) The Governor in Council in his absolute discretion may entertain and give effect to any moral claim to or in respect of any goods, money and anything whatsoever.
.310
CAP. 109]
Dutiable Commodities.
[r. 113 cont.] in addition to any forfeiture that may be prescribed, be liable to a fine of five thousand dollars and to imprisonment for six months.
Forfeiture.
G.N.A. 75/51.
(3) In any case where a magistrate is of opinion that any offence was committed with intent to avoid payment of duty, this regulation 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 ten times the amount of the duty payable on the goods in respect of which the offence was committed, whichever is the greater.
114. (1) It shall be lawful for a magistrate to order to be forfeited-
(a) any goods with respect to which an offence against these regulations has been committed, whether any person has been convicted of such offence or not; (b) any goods to which these regulations apply and which are found without any apparent owner or unclaimed after such notice as the magistrate thinks fit.
(2) Upon any breach of any condition of a permit or any licence under these regulations, any deposit required as a condition of 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 a bond required in connexion with any permit or any licence under these regulations, the sum secured by the bond shall be deemed to be forfeited.
(4) Upon the making of an order or declaration of forfeiture under, or upon the happening of any event upon which anything is forfeited or deemed to be forfeited by, any provision of these regulations, the thing so forfeited or ordered declared or deemed to be forfeited shall be deemed to be the property of the Crown free from all rights of any person.
(5) The Governor in Council in his absolute discretion may entertain and give effect to any moral claim to or in respect of any goods, money and anything whatsoever
.310
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