Goods unaccounted for to be deemed unexcisable
If goods, other than bona fide ship’s stores, are found by a proper officer in any vessel in territorial waters and such goods are not correctly accounted for in the manifest or other documents which ought to be aboard such vessel, then such goods shall be deemed to be unexcisable goods and shall be liable to seizure.
Prohibition of carriage of dutiable goods in local craft
(1) No goods of a class dutiable on import shall be carried in any local craft except with the permission of the Director General and subject to such conditions as the Director General may impose.
(2) Such permission may be granted either generally, by notification in the Gazette, in respect of all local craft or any class or classes of local craft, or specially, in writing under the hand of the Director General or an officer authorized by him in that behalf, in respect of a particular local craft.
(3) No vessel shall go alongside a legal landing place or alongside an ocean going vessel except with the permission of the proper officer.
Application to aircraft
The provisions of this Part shall apply, with such modifications and adaptations as may be necessary, in respect of aircraft arriving at, or departing from, any customs airport.