s 128B Offences in relation to failure to make declarations
128B. —(1) Any person who, being required by this Act to do so — ( a ) fails to make a declaration of dutiable goods which are imported into, exported from or transhipped in Singapore; or ( b ) fails to make a declaration of the value of dutiable goods imported into or manufactured in Singapore for the purpose of the assessment of customs duty or excise duty, shall be guilty of an offence. [3/2008] (2) When a failure to make a declaration has been proved, it is no defence to allege that the failure was inadvertent or without criminal or fraudulent intent, or that it was not known that such a declaration is required to be made. [3/2008] —(1) Any person who, being required by this Act to do so — ( a ) fails to make a declaration of dutiable goods which are imported into, exported from or transhipped in Singapore; or ( b ) fails to make a declaration of the value of dutiable goods imported into or manufactured in Singapore for the purpose of the assessment of customs duty or excise duty, shall be guilty of an offence. [3/2008] (2) When a failure to make a declaration has been proved, it is no defence to allege that the failure was inadvertent or without criminal or fraudulent intent, or that it was not known that such a declaration is required to be made. [3/2008]