Section 151: Seizure of goods

151. Seizure of goods (1) The following goods may be seized by an officer— (a) goods imported into Mauritius, including but not limited to those listed below, in relation to which an offence under the customs laws is reasonably suspected to have been committed by any person; (b) goods which have been smuggled into Mauritius; (c) goods which are not claimed by any person or which are disclaimed by any person on any ground; (d) goods which are imported while being prohibited or restricted; (e) prohibited or restricted goods put on any aircraft or ship or brought to any wharf, port or place for export; (f) goods in respect of which bulk is unlawfully broken; (g) dutiable goods concealed in any manner in respect of which applicable duty, excise duty and taxes have not been paid; (h) dangerous drugs specified in the Dangerous Drugs Act, which are unlawfully imported or unlawfully in the possession of any person; (i) goods which are not properly classified or described in an import entry or which are classified or described in a manner likely to deceive an officer in the discharge of his duties, unless the same does not appear to have been done wilfully or deliberately; (j) goods which are imported in a name, including a purported trade name, which is fictitious, false or misleading; (k) goods which are consigned to an address which is fictitious, false or misleading or an address which is designed to conceal the true name or identity of the importer or consignee; (l) goods which are imported in the name of a corporate body which is not registered or not registered under that name; (m) goods which, being required under this Act to be removed or dealt with in any particular way, are not removed or dealt with accordingly; (n) goods, other than baggage belonging to any crew, master or passenger, which are found in any aircraft or ship after reporting inward or outward, as the case may be, in a port or airport and which are not specified in the inward or outward manifest or parcel list; C62 – 61 [Issue 6] Customs Act (o) dutiable goods found in the possession or in the baggage of any person who has landed from any aircraft or ship and who has denied that he has any such goods in his possession or in his baggage or who, when questioned by an officer, does not fully disclose such goods; (p) dutiable, prohibited or restricted goods which are found to be unlawfully in any aircraft or ship; (q) goods which are falsely or incorrectly described in the manifest of an aircraft or ship or in any document relating to the import thereof; (r) cargo of any aircraft or ship which hovers in the vicinity of the coast and does not depart within 24 hours after being required to depart in accordance with section 142 of this Act. (2) Any goods seized by an officer under subsection (1) shall be liable to forfeiture. [S. 151 amended by Act 25 of 1994.]