Section 97: Stores subject to seal

97. Stores subject to seal (1) The proper officer may, on boarding an aircraft or ship, seal up any dutiable goods on board the aircraft or ship, being either— (a) unconsumed stores of the aircraft or ship; or [Issue 5] C62 – 42 Revised Laws of Mauritius (b) personal property in the possession of the master or any member of the crew or of any passenger in transit for another port outside Mauritius. (2) Any seal placed in accordance with subsection (1) shall not be broken, disturbed or tampered with except with the permission of the DirectorGeneral while the aircraft or ship remains in port or the airport. (3) (a) On boarding of the proper officer, the master of any ship or aircraft shall make a full disclosure of any dutiable goods being unconsumed stores on board the aircraft or ship. (b) Any member of the crew or the master of any aircraft or ship shall make a full disclosure of any dutiable goods being unconsumed stores of the aircraft or ship in his possession. (4) Where the master or any member of the crew of any aircraft or ship fails to disclose, when required by an officer, any dutiable goods being the property of, or in the possession of, the master or such member of the crew, as the case may be, such master or member of the crew 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 on those goods or 20,000 rupees, whichever is the higher, and the goods, the subject matter of the offence, shall be liable to forfeiture. [S. 97 amended by s. 6 (d) of Act 10 of 1998 w.e.f 1 July 1999; s. 5 (t) of Act 26 of 2012 w.e.f. 22 December 2012.]