Section 105: Penalty for breaking the seal

105. Penalty for breaking the seal (1) Where such lock, mark or seal is unlawfully opened, altered or broken, the master shall commit an offence and shall, on conviction, be liable to a fine which shall— (a) where the value of the goods does not exceed 1,500 rupees, be 4,000 rupees; (b) where the value of the goods exceeds 1,500 rupees, be 3 times the amount of duty, excise duty and taxes underpaid on those goods or 20,000 rupees, whichever is the higher. (2) Where stores are unlawfully conveyed away before the departure of such aircraft or ship on the outward voyage, the master shall commit an offence and shall, on conviction, be liable to a fine which shall— (a) where the value of the goods does not exceed 1,500 rupees, be 4,000 rupees; (b) where the value of the goods exceeds 1,500 rupees, be 3 times the amount of duty, excise duty and taxes underpaid on those goods or 20,000 rupees, whichever is the higher. [S. 105 amended by s. 6 (e) of Act 10 of 1998 w.e.f. 21 July 1998; s 5 (v) of Act 26 of 2012 w.e.f. 22 December 2012; s. 4 (r) of Act 26 of 2013 w.e.f. 21 December 2013.] C62 – 45 [Issue 6] Customs Act