Section 22: Offences
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.
22. Offences
(1) Any company or co-operative society, holder of a freeport certificate,
which—
(a) has carried out or is carrying out any activity not specified in its
freeport certificate;
(b) fails to comply with any of the conditions specified in its freeport certificate;
(c) fails to furnish any information or produce any document, or furnishes any information or produces any document which is false
or misleading in any material particular;
(d) obstructs the Director-General or any officer of Customs duly
authorised by the Director-General, or the Managing Director or
any employee of the Board of Investment, in the performance of
his functions under this Act or under any regulations made thereunder; or
(e) otherwise contravenes any provision of this Act or any regulations made thereunder,
shall commit an offence.
(2) Any person who commits an offence under this Act shall, on conviction, be liable to a fine not exceeding 500,000 rupees and to imprisonment
for a term not exceeding 5 years.
[S. 22 amended by s. 14 (c) of Act 15 of 2006 w.e.f. 1 July 2006; s. 18 (l) of Act 14 of 2009
w.e.f. 1 July 2009.]