s 45 Missing goods deemed to have been illegally landed
45. If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended for transhipment or in transit, entered in the manifest or other document of the vessel, aircraft or train, is found missing and the deficiency is not accounted for to the satisfaction of the proper officer of customs, then the master, owner or agent of the vessel, or the pilot, owner or agent of the aircraft, or the station-master at the customs station along the railway or any person authorised under section 39(2) or 41(2), is — ( a ) unless the contrary is proved, deemed to have illegally removed those goods and landed them in Singapore; and ( b ) without affecting any proceedings under this Act, liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient or missing and the vessel, aircraft or train may be detained by the proper officer of customs until the customs duty or excise duty has been paid.