Section 100: Shipment of stores

100. Shipment of stores (1) (a) Upon an application made in that behalf in the prescribed form by the master of an aircraft or ship bound for a port beyond the seas or by the master of a fishing vessel bound for a fishing expedition on the high seas, the Director-General may allow, for the use of the aircraft or ship or fishing vessel, such stores as may appear to him necessary for the voyage upon which the aircraft or ship is about to depart. (b) No goods taken on any aircraft or ship shall be deemed to be stores unless duly shipped as such and duly listed in the prescribed form. (2) Stores shipped, otherwise than in accordance with this section, shall be deemed to be goods not entered and shall be liable to forfeiture. (3) Where an aircraft, a ship or a fishing vessel does not reach its destination due to unforeseen circumstances and has to return to a port or an airport in Mauritius and it is found on its arrival that there is a deficiency in its stores in excess of what the Director-General considers reasonable, the master shall commit an offence and shall, on conviction, be liable to a fine which shall— (a) where the value of the deficiency in excess does not exceed 1,500 rupees, be 4,000 rupees; or (b) where the value of the deficiency in excess exceeds 1,500 rupees, be 3 times the amount of duty, excise duty and taxes thereof or 20,000 rupees, whichever is the higher. [S. 100 amended by s. 7 (e) of Act 20 of 2009 w.e.f. 19 December 2009; s. 5 (u) of Act 26 of 2012 w.e.f. 22 December 2012.]