Section 156: Smuggling and other prohibited activities

156. Smuggling and other prohibited activities (1) Any person who— (a) smuggles into Mauritius any goods; (b) imports any prohibited or restricted goods; (c) unlawfully conveys or has in his possession— (i) any goods on which any duty, excise duty and taxes payable have not been paid; or (ii) any goods, whether dutiable or not, which cannot be accounted for to the satisfaction of the Director-General; or (iii) any smuggled goods, prohibited goods or restricted goods, shall commit an offence. (2) Any person who commits an offence under subsection (1) shall, on conviction, be liable to— (a) a fine which shall— (i) where the value of the goods does not exceed 1,500 rupees, be 4,000 rupees; (ii) where the value of the goods exceeds 1,500 rupees, be 3 times the amount of duty, excise duty and taxes on those goods or 20,000 rupees, whichever is the higher; and (b) imprisonment for a term not exceeding 8 years, and the goods, the subject matter of the offence, shall be liable to forfeiture. [S. 156 amended by s. 6 (l) of Act 10 of 1998 w.e.f. 1 July 1999; s. 5 (zc) of Act 26 of 2012 w.e.f. 22 December 2012.]