Section 140

(1)

Any person who

{a}

is concerned in importing or exporting any uncustomed goods, or any prohibited goods contrary to such prohibition, whether such uncustomed or prohibited goods have been shipped, unshipped, delivered or not;

(b)

ships, unships, delivers or assists or is concerned in the shipping, unshipping or delivery of any uncustomed goods, or any prohibited goods contrary to such prohibition;

(c)

illegally removes or withdraws or in any way assists or is concerned in the illegal removal or withdrawal of any goods from any customs control;

(d)

knowingly harbours, keeps, conceals, or is in possession of, or permits, suffers, causes or procures to be harboured, kept or concealed, any uncustomed or prohibited goods;

(e)

is in any way knowingly concerned in conveying, removing, depositing or dealing with any uncustomed or prohibited goods with intent to defraud the Government of any customs duty thereon, or to evade any of the provisions of this Order or to evade any prohibition applicable to such goods;

(f)

being a passenger or other person, is found to have in his baggage or upon his person or otherwise in his possession, after having denied that he has any dutiable or prohibited goods in his baggage or upon his person or otherwise in his possession, any dutiable or prohibited goods;

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[g} is in any way knowingly concerned in any fraudulent evasion or attempt at fraudulent evasion of any customs duty, or in evasion or attempt at evasion of any prohibition of import or export; or

[h} sells, exchanges or gives away or offers to sell, exchange or give away to any person in Brunei Darussalam, goods which are his duty-free allowances in Brunei Darussalam, shall be guilty of an offence and liable on conviction -

(i)

in the case of uncustomed goods, such goods being dutiable goods, for the first offence, to a fine of not less than 6 times the amount of the customs duty or $40,000, whichever is the lesser amount, and of not more than 20 times the amount of customs duty or $40,000, whichever is the greater amount, and for a second or any subsequent conviction, to such fine, to imprisonment for a term not exceeding 2 years or both:

Provided that when the amount of customs duty cannot be ascertained, the penalty may amount to a fine not exceeding $40,000;

(ii}

in the case of uncustomed goods, such goods not being dutiable or prohibited, to a fine not exceeding twice the value of the goods or $8,000, whichever is the greater amount:

Provided that where the value cannot be ascertained, the penalty may amount to a fine not exceeding $8,000;

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(iii)

~in the case o prohibited goods, to a fine of not less than twice the value of the goods or $40,000, whichever is the lesser amount, and of not more than 5 times the value of the goods or $40,000, whichever is the greater amount:

Provided that where the value of the goods cannot be ascertained, the penalty may amount to a fine not exceeding

$40,000x.j s <>t?:.jo~

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(2)

In any prosecution under this section or under section 147, any uncustomed or prohibited goods shall be deemed to be uncustomed or prohibited goods, as the case may be, to the knowledge of the defendant unless the contrary is proved by such defendant.

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Evading duty by unauthorised modification of computer program or data.

Report

Read on from s 141

Part XV

Read on from Part XV

Section 140

Terms defined in s 2

Part XV