CHAPTER - XVII
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OFFENCES AND PENALTIES |
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156.
Punishment for offences.- (1) Whoever commits any offence described in column 1 of the Table below shall, in
addition to and not in derogation of any punishment to which he may be liable
under any other law, be liable to the punishment mentioned against that offence
in column 2 thereof :- TABLE Section of
this Act to
which Offences Penalties offence has
reference 1
2 3 this Act
or any rule
made thereunder, or not exceeding 3[fifty
thousand] 4[ Taka
]. Section of
this Act to
which Offences Penalties offence has
reference 1
2 3 abets any
such contravention or fails to comply with any provision of this Act or any such
rule with which it was his duty to comply,
where no express penalty has been
provided elsewhere for such
contra-vention or failure, 02. (i)
If any goods
imported by sea or air be un-
1[such
goods shall be
liable to confis- 9 &10 loaded or attempted to be unloaded at
any cation and
any person concerned in
the place other than a customs-port
or customs- offence shall
be liable to a penalty not airport declared under
section 9 for unload- exceeding
ten times the
value of the ing of such goods; or goods; and upon conviction by a
Magis- trate he shall further be liable to
impri-sonment for a term not exceeding six years and to fine not exceeding ten
times the value of such goods.] (ii) if any goods be imported by land or
inland water through any route other than a route declared under clause (c) of
section 9 for the import of such good; or (iii)
if any goods be attempted to be exported by sea or air from any place
other than a customs-port or customs-airport appointed for the loading of such
good; or (iv)
if any goods be attempted to be exported by land or inland water through
any route other than a route declared under clause (c) of section 9 for the
export of such goods; or (v)
if any imported goods be brought into any bay, gulf, creek or river for
the purpose of being landed at a place other than a customs-port; or
(vi) if any goods be brought
near the land frontier of the coast of 2[Bangladesh]
or near any bay, gulf, creek or river for the purpose of being exported form a
place other than a customs-station or where any place has been approved under
clause (b) of section 10 for the loading of such goods, Section of
this Act to
which Offences Penalties offence has
reference 1
2 3 aids in
the export or
landing of goods, or not exceeding 1[fifty
thousand] 2[Taka]. knowingly
keeps or conceals or knowingly permits or procures to be kept or concealed,
any goods exported or landed, or intended to be
exported or landed, contrary to the provisions of this Act;
or (ii) if
any person be
found to have
been on 9 & 10 board any
conveyance liable to confiscation on account of the commission of the offence
under clause 4 of this Table, while such conveyance is within any place which is
not a customs-station for the export and landing of goods, 04. If
any conveyance which has
been within
the duty in
respect of goods so lost or 9 & 10 the limits of any
customs-station in 3 [Bang- deficient shall be payable by
the person- ladesh] with goods on board, be
afterwards in-charge of
the conveyance; and
such found anywhere
in 3[Bangladesh]
with the conveyance shall
also be liable to confis- whole or any portion of
such goods miss- cation. ing, unless
the person-in-charge of the conveyance be able to account for the loss of, or
deficiency in, the goods, ance inward
bound, without the authority
veyance used for
irregular import or of the appropriate officer into
any other con- export
of goods shall be liable to a
pen- veyance at any place other than
a place dec- alty not
exceeding 1
[ fifty thousand ] lared under
section 9 for the unloading of 2[Taka];
and the goods and the
convey- goods; or if
any goods are loaded into any ance shall be also be
liable to confisca- conveyance
outward bound from any other
tion. conveyance,
without such authority, from or at any place other than a place declared under
section 9 for the loading of goods; or (ii) if any goods on which drawback has been granted
are put, without such authority, on board any conveyance for the purpose of
being relanded,
06.
If any vessel arriving at, or departing from,
the master of such vessel shall be liable 14 Section of
this Act to
which Offences Penalties offence has
reference 1
2 3 under section
14 to bring
to at any such thousand] 2 [Taka]. station as
has been appointed by the 3[Commissioner of Customs] for the
boar-ding or landing of an officer of customs, 07.
(i) If any
vessel arriving at any customs-port,
the master of such vessel shall be liable 14 after having
come to its
proper place of
to a penalty
not exceeding 1[ twenty
morning or unloading,
removes from such thousand] 2 [Taka],
and the vessel,
if place, except with the authority of the Con-
not entered, shall not be allowed to
en- servator, obtained
in accordance with
the ter until
penalty is paid. provisions
of the Ports Act, 1908 (XV of 1908) or other lawful authority, to some other
place of mooring or unloading; or
(ii)
if any vessel not brought into port by a pilot be not anchored or moored
in accordance with any direction of the 3[Commissioner of Customs] under section
14, 08. If
any goods be smuggled
into or out
of such goods shall be liable to confiscat-
General 4[Bangladesh]. ion and any
person concerned in
the offence
shall be liable to a penalty not exceeding ten times the value of the goods; and
upon conviction by a Magistrate he shall further be liable to imprisonment for a
term not exceeding six years and to fine not exceeding ten times the value of
such goods, 5[ * *]. 09.
(i) If any goods, not
being goods referred to in such goods shall
be liable to confiscat- 15 &
16 clause 8, are imported into or
exported from ion;
and any
person concerned in
the
4[Bangladesh]
evading payment of leviable offence shall also be liable to a
penalty customs-duties or in
violation of any prohi-
not exceeding two times the value
of bition or
restriction on the importation
or the
goods. exportation
of such goods imposed by or under this Act or any other law;
or (ii)
if any attempt be made so to import or export any such goods;
or Section of
this Act to
which Offences Penalties offence has
reference 1
2 3 (iv)
if any such goods be found either before or after landing or shipment to
have been con-cealed in any manner on board any conveyance within the limits of
any seaport, air-port, railway station or other place where railway station or
other place where conve-yances are ordinarily loaded or unloaded; or
(v)
if any such goods, the exportation of which is prohibited or restricted
as aforesaid be brought within a customs-area or to a wharf, with the intention
of loading them on a conveyance for exportation in viola-tion of such
prohibition or restriction. 10. If, upon an application to pass
any goods such person shall
be liable to a penalty
General through the customs-house, any
person not not
exceeding 1[fifty thousand] 2[Taka]. being the
owner of such goods, and not having proper and sufficient authority from the
owner, subscribes or attests any docu-ment relating to any goods on behalf of
such owner, 3[10A. If
any person contravenes
the conditions, such person shall be liable to a penalty 19 & 20]
limitations or restrictions, if
any, imposed not exceeding five times
the duty char- under section 19 or section 20 in respect of geable on such goods; and such
goods any goods which have been exempted from shall also be liable to
confiscation, and the payment
of the customs-duties, under that section, 11. If
any goods which have been allowed
tem- any person who sells, transfers or other- 21 porary admission under section 21 without
wise disposes of
such goods, or aids or payment of duty subject to the
condition of abets the
sale, transfer or
disposal of subsequent export
be not exported, or any such goods, and any
person in whose goods duty on
which has not been paid or possession such
goods are found
shall having been paid has been
refunded be sold be liable to a penalty not exceeding
five or transferred or otherwise
disposed of in times the
duty chargeable on
such contravention of
rules or a
special order goods; and
such goods shall
also be made under that section, liable to
confiscation. Section of
this Act to
which Offences Penalties offence has
reference 1
2 3 12. If
any person who without any reasonable such person shall be liable to a
penalty
26 excuse fails to comply with any requisition not exceeding 1
[twenty
thousand] made under
section 26 or to furnish any
in- 2 [Taka]. formation
as required by or under the rules to be
furnished, 13. If
any person wilfully contravenes
any rule such person shall
be liable to a penalty 28 relatable to section 28 with
respect to any not exceeding
1 [ twenty thousand
] spirits, 2[Taka]; and
all such spirit
shall be liable to confiscation. section 32, of one lac Taka or twice the
value of the goods in respect of which such
offence is committed whichever is higher and
such goods shall also be liable to
confiscation ; and upon
conviction by a Magistrate such person shall further be liable to rigorous
imprisonment for a term not less than six months but not exceeding five years
and shall also be liable to a fine not exceeding fifty thousand
taka.] 15. If
any in respect on
which draw back has any person
who fails to
export such 35 &
105 been paid or any warehoused
goods cleared or who unloads or relands the goods or for exportation
are not duly
exported or any person who aids or abets the
evasion after being exported are
unloaded or reland- of
export or such unloading or
relanding ed at any other place in 5[Bangladesh] other- shall be liable to a
penalty not
exceeding wise than in accordance with the
provisions three times the
value of such goods or of this Act and the rules, 3[fifty thousand] 2
[Taka], whichever
be higher; and
the goods
which are not so exported or which are so unloaded or relanded together with the
conveyance from which they are unloaded or relan-ded shall also be liable to
confiscation. 16. If
any provisions or stores on which
draw- such
provisions or stores shall be liable to 24 &
35 back has been paid
or on which duty
has
confiscation. not been
paid for reason of their being provisions
or stores meant
to be exported Section of
this Act to
which Offences Penalties offence has
reference 1
2 3 for use on
board are not loaded on board or after being loaded are subsequently unloaded
without the permission or the appropriate officer, 17. If any person fraudulently claims
drawback such goods shall
be liable to confiscation.
39 on any goods
on which drawback is dis-allowed under section 39 or includes any such goods in
his claim for drawback, 18. If, in any river or
port wherein a place has
the master of
such vessel shall be liable 43 been fixed under
section 43 by the Board, to a penalty not
exceeding 1 [fifty thou- any vessel
arriving passes beyond
such sand] 2 [Taka]. place,
before delivery of a manifest to the pilot, officer of customs, or other person
duly authorised to receive the same, 19. If
the master of any vessel
arriving, which
such master shall be liable to
a penalty
43 remains outside or
below any place
fixed, not
exceeding 1[fifty thousand] 2[Taka]. under
section 43, wilfully omits, for twenty-four hours after anchoring, to deliver a
manifest as required by this Act, 20. If, after any vessel has entered any
customs- such master
shall be liable to a penalty
43 port in which
a place has
not been fixed not exceeding 1[fifty
thousand] 2[Taka]. under
section 43, the master of such vessel wilfully
omits, for twenty-four hours after anchoring, to deliver
a manifest as required by this Act, 21. If, after any conveyance other than a vessel
such person shall be liable to a penalty 44 has entered
any land customs-station or not exceeding
1[fifty
thousand] 2[Taka]. customs-airport, the
person-in-charge of such conveyance wilfully omits, for twen-ty-four hours after
arrival, to deliver a mani-fest as required by this Act, 22. If
any person required by
this Act to rece-
such person shall be liable to a penalty
43 & 46 ive an import manifest from the
person-in- not exceeding 3 [
twenty thousand
] charge of a
conveyance refuses to do so, or
2 [Taka]. fails to
countersign the same or to enter the-reon the particulars referred to in section
46, 23.
(i) If, any import
or export manifest delivered the person delivering such
and manifest 45 &
53 Section of
this Act to
which Offences Penalties offence has
reference 1
2 3 ed by the
person delivering the same or is 1 [fifty thousand] 2 [Taka]. not in the
form prescribed under this Act or does not contain the particulars of the
conveyance, goods and journey required to be stated in
such manifest by or under this Act; or (ii) if any manifest so delivered does
not con-tain a specification true to the best of such person's knowledge of all
goods imported or to be exported in such conveyance, 24.
(i) If any goods entered in the import
manifest the person-in-charge of
such convey- 45, 53 &
55 of a conveyance are not
found in that con-
ance shall be liable to a penalty not
exc- veyance; or eeding twice the amount of duty charge- able on the goods not found on the con- veyance or, if such goods
are not duti- (ii) if
the quantity found in
the conveyance is
able or the duty thereon cannot be ascer- short, and the shortage is not
accounted for tained, to a penalty not exceeding 3 [twe- to the
satisfaction of the
officer-in-charge
nty five thousand ] 2[ Taka ] for
every of the custom-house, missing or deficient package or separate article, and
in the case of bulk goods to a penalty not
exceeding the value
of the goods, or 1 [fifty
thousand] 2[Taka], whichever be higher. 25. If
any bulk is broken on a
vessel in contra- the master of such vessel shall be liable
47 & 49 vention of section
47 or without a
special to a penalty
not exceeding 1[fifty
thou- pass granted under section
49, sand]
2[Taka]. 26. (i)
If any bill of landing or copy
required under the
person-in-charge of such conveyance 48 |