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Section 115: Bond for stores

Customs Act · PART XIII: COASTING TRADE

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

115. Bond for stores (1) The master of every aircraft or ship bound for any island (other than the Island of Mauritius) which is under the jurisdiction of the State of Mauritius, shall furnish bond that only such stores as the Director-General may consider necessary for the use of the master, crew and passengers of the said aircraft or ship during its flight or voyage to that island and back again, shall be carried for the purpose to and from the island. C62 – 47 [Issue 9] Customs Act (2) Where it is found on the return of the aircraft or ship to a port in the Island of Mauritius that there is a deficiency in the quantity of stores remaining on board on its arrival at the port in excess of such deficiency as the Director-General considers reasonable, the master shall be liable to pay treble the duty, excise duty and taxes due on such excess. [S. 115 amended by Act 25 of 1994; s. 11 (l) of Act 18 of 2016 w.e.f. 7 September 2016.]

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