Section 158: Customs offences

158. Customs offences (1) Every person who— (a) evades or attempts to evade payment of any duty, excise duty or taxes which are payable; (b) in relation to the entry of any goods, declares a value which he knows to be false or below their true value; [Issue 6] C62 – 64 Revised Laws of Mauritius (c) — (d) smuggles out of Mauritius any goods or exports any prohibited or restricted goods; or (e) unlawfully removes any goods from, or who cannot satisfactorily account for goods in, a bonded warehouse, duty-free shop or shop under the Deferred Duty and Tax Scheme referred to in section 22 or Customs-Approved Storeroom referred to in section 97A, shall commit an offence. (2) Every person who, on board any aircraft or ship in a port or airport, as the case may be, has in his possession for sale or for any other commercial dealing or sells or attempts to sell any goods without the prior authorisation in writing of the Director-General shall commit an offence. (3) Every person who, for any purpose under this Act— (a) prepares, passes or presents any document purporting to be a genuine invoice which is not, in fact, a genuine invoice; (b) makes any entry which is false in any particular; (c) makes, produces or delivers to any officer any certificate, document or declaration which is false in any particular; (d) misleads any officer in any particular likely to affect the discharge of his duty; (e) refuses or fails to answer any question or to produce any document; or (f) unlawfully opens, alters or breaks any lock or seal on any premises, container or bonded vehicle, shall commit an offence. (4) For the purpose of subsection (3), a certificate, document, invoice, declaration, entry, statement or a statement contained in a document produced by a computer in accordance with section 16A and subject to section 158A shall be deemed to be false if it is incorrect or misleading in any material particular. (5) (a) For the avoidance of doubt and notwithstanding any other provision of this Act, the expression “Every person” in subsection (3) shall be construed as including an agent or a broker acting as such on behalf of an importer or exporter. (b) Where an agent or a broker is prosecuted for an offence under subsection (3), he shall, on conviction, be liable to a fine not exceeding 200,000 rupees. [S. 158 amended by s. 5 (f) of Act 25 of 1994 w.e.f. 21 June 1994; s. 6 (m) of Act 10 of 1998 w.e.f. 21 July 1998; s. 5 (f) of Act 18 of 2003 w.e.f. 21 July 2003; s. 5 (m) of Act 28 of 2004 w.e.f. 26 August 2004; s. 8 (r) (i) of Act 15 of 2006 w.e.f. 1 October 2006; s. 8 (r) (ii) of Act 15 of 2006 w.e.f. 7 August 2006; s. 7 (h) of Act 20 of 2009 w.e.f. 19 December 2009.] C62 – 65 [Issue 6] Customs Act