s.69Forfeiture
69
Section 69Part 5CONTRAVENTIONS AND PENALTIES

Forfeiture

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Where —
except with the permission of Customs and Border Control, any imported goods, being goods chargeable on their importation with customs duty or package tax, are, without payment of that duty or tax —
unshipped in any port
unloaded from any aircraft in the Islands
removed from their place of importation or examination or any approved transit shed
any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under this or any other law
any goods being goods chargeable with any duty or goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft
any goods are imported concealed in a container holding goods of a different description
any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof
any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer
those goods are liable to forfeiture
Where anything has become liable to forfeiture under this Act —
any ship, aircraft, vehicle, animal, container (including any article of passengers' baggage) or other thing which has been used for the carriage, handling, deposit or concealment of the thing so liable to forfeiture, either at a time when it was so liable or for the purpose of the commission of the offence for which it later became so liable
any other thing mixed, packed or found with the thing so liable
is also liable to forfeiture
Where any vessel or thing is used for or adapted to be used for smuggling or concealing goods it is liable to forfeiture
Where any ship, aircraft, vehicle or animal has become liable to forfeiture, whether by virtue of subsection (1) or otherwise, all tackle, apparel or equipment of the ship, aircraft, vehicle or animal is also liable to forfeiture
The owner of a vessel forfeited under subsection (2) or (3) may elect to redeem it from forfeiture on payment to the Director of twelve thousand dollars or a sum equal to fifty per cent of the value of the vessel, whichever is the greater
For the purposes of subsection (5), the value of a vessel is the amount at which it is valued for cover by insurance against total loss, or, in the case of a vessel not insured or not insured fully, such sum as is assessed by the Director

Defined Terms

forfeitureimported goods

Referenced By