s 128I Offences in relation to possession, storage, conveying and harbouring of goods
128I. —(1) Any person who — ( a ) stores, keeps or has in the person’s possession any — (i) dutiable or prohibited goods, except under customs control; or (ii) uncustomed goods; ( b ) is in any way concerned in conveying, removing, depositing or dealing with any dutiable, uncustomed or prohibited goods with intent to defraud the Government of any customs duty or excise duty thereon, or to evade any of the provisions of this Act; or ( c ) knowingly harbours or conceals, or permits, suffers, causes, or procures to be harboured or concealed, any dutiable, uncustomed or prohibited goods, shall be guilty of an offence. [3/2008; 25/2011] (2) Nothing in paragraph ( a ) of subsection (1) prevents any person from storing, keeping or having in the person’s possession goods mentioned in that paragraph if the Director‑General has allowed the person to store, keep or have the goods in the person’s possession under section 27(3). [25/2011] —(1) Any person who — ( a ) stores, keeps or has in the person’s possession any — (i) dutiable or prohibited goods, except under customs control; or (ii) uncustomed goods; ( b ) is in any way concerned in conveying, removing, depositing or dealing with any dutiable, uncustomed or prohibited goods with intent to defraud the Government of any customs duty or excise duty thereon, or to evade any of the provisions of this Act; or ( c ) knowingly harbours or conceals, or permits, suffers, causes, or procures to be harboured or concealed, any dutiable, uncustomed or prohibited goods, shall be guilty of an offence. [3/2008; 25/2011] (2) Nothing in paragraph ( a ) of subsection (1) prevents any person from storing, keeping or having in the person’s possession goods mentioned in that paragraph if the Director‑General has allowed the person to store, keep or have the goods in the person’s possession under section 27(3). [25/2011]