190. There shall be forfeited, to the Customs, the following means of conveyance where with respect to which a contravention of the provisions of this Act has actually, or deemed to have, been committed:-
(a) the means of conveyance used in smuggling, or used in the unlawful conveyance of smuggled, or forfeited goods;
(b) any vessel found within the territorial waters of the Sudan, or on any inland waterway, in the Sudan, failing to bring to, for boarding upon being lawfully required so to do;
(c) any vessel hovering, within the territorial waters of the Sudan, and not departing forthwith, after being required to depart by the commander, or officer in charge of any vessel, in the service of the Customs, or his authorized deputy, or the proper customs officer;
(d) any means of conveyance from, or on which any goods are thrown, staved or destroyed to prevent seizure by the Customs;
(e) any means of conveyance loaded with cargo found within any customs port, aerodrome or station and it afterwards transpires that it is deficient in cargo, fuel, stores or materials of supply and the master, pilot or person in charge thereof is unable to legally establish the of such deficiency;
(f) any vessel within the territorial waters of the Sudan, or on an inland waterway in the Sudan having false bulk heads, false bows, sides or bottoms, or any means of conveyance having any secret or disguised place adapted for the purpose of concealing goods, or having any hole, pipe or other device adapted for the smuggling of goods through the same;
(g) any means of conveyance found within the customs zone, thereby contravening the customs procedure provided for in the regulations.
191. There shall be forfeited, to the Customs, the following goods, where with respect to which a contravention of the provisions of this Act has actually, or deemed to have, been committed:-
(a) smuggled goods;
(b) prohibited, restricted or imported goods, in contravention of any prohibition, or restriction with respect thereof; provided that where a new prohibition has occurred, or new restriction has been imposed upon any goods, and such goods have been shipped without knowledge thereof by the shipper and before the expiry of reasonable time for knowledge to have happened thereof at the port of shipment, the Director may, as to his discretion, either re-export, or dispose of the same in such manner, as he may deem fit;
(c) goods imported in one of the means of conveyance in which goods are prohibited to be imported;
(d) goods subject to customs duties and found in any means of conveyance being unlawfully in any place;
(e) goods found in any means of conveyance after arrival at any port, or place not being mentioned or referred to in the manifest, or declaration, and not being baggage belonging to the crew, or passengers, and not accounted for in such a way, as may convince the Chief Customs Officer;
(f) goods with respect to which bulk in unlawfully broken;
(g) packages which are subject to customs control, where altered, opened or tampered with, unless the same is by licence in accordance with the provisions of this Act;
(h) goods the removal of which is required under the provisions of this Act, or to be dealt with in any way, which have not been removed, or dealt with accordingly;
(i) goods with respect to which any invoice, declaration, answer, statement or representation which is false, or wilfully misleading in any of the particulars is delivered, made or present;
(j) all the goods exported, or imported by post, where found not to agree with the particulars contained the declaration, or label relating thereto;
(k) the cargo of any vessel which hovers about the coast and does not depart forthwith, on being required to depart by the commander, or officer in charge of any vessel, in the service of the Customs, or his authorized deputy, or the proper customs officer;
(l) goods not being passengers baggage, where found in any means of conveyance, after clearance, and not set forth, or referred to in the outward manifest, if any, and accounted for in such a way as may convince the Chief Customs Officer;
(m) prohibited exports put on any means of conveyance for export, or brought to any wharf, quay, or place, for the purpose of export, and all prohibited or restricted exports which, in contravention of any prohibition, or restriction with respect thereto, have been put on the means of conveyance for export, or brought to any wharf, quay or place for the purpose of exporting them;
(n) goods subject to duties, where concealed in any way to evade payment of duties thereon;
(o) any package, in which any goods not mentioned in the declaration and packed, for the purpose of deceiving the proper customs officer, are concealed;
(p) goods subject to duties, where found in the possession of any person, or in his baggage, after getting out of, or landing from, any means of conveyance, or upon entry thereby into the Sudan, in any other way, and he denies their being with him, or not fully disclosed that they are in his possession, or in his baggage, upon being asked by the proper customs officer, about the same;
(q) goods offered for sale, on the pretence that the same are prohibited, or smuggled goods;
(r) goods on which drawback has been paid which are not duly exported, or are unshipped, or re-landed without implementing the provisions of this Act pertaining to imported goods;
(s) goods specified by the Director, by an order to be published in the Gazette, or by any such other way, as he may deem fit, where found in the customs zone in contravention of the special customs procedure provided for in the regulations;
(t) goods dealt with in contravention of the provisions of section 60.
192. The court may, as to the discretion thereof, extend forfeiture of any goods to include the forfeiture of packages containing the goods, and extend the forfeiture of any packages containing the goods, and extend the forfeiture of any package, under section 191, to include the forfeiture of all the goods packed in the package, or contained therein, and where one means of conveyance is forfeited, the forfeiture may extend to any goods of the owner of the means of conveyance which are carried therein.
193. (1) Any customs officer may seize any means of conveyance, or any goods, upon land, or water which he has reason to believe that it is liable to forfeiture.
(2) The means of conveyance, or goods seized as mentioned in sub-section (1), shall be taken to the nearest customs enclosure, or any such other safe place, as the Chief Customs Officer may order placing the same therein.
194. (1) The Chief Customs Officer shall serve a notice in writing of the seizure and the reasons thereof, upon the master, pilot, owner or any other person in charge of any means of conveyance, and also upon the owner of any goods seized in pursuance of the power conferred under section 193, and person concerned shall be served with this notice, either by delivery of the same to him personally, or posting a registered letter to him, at the last known place of his abode, or business; nevertheless the Director may serve notice upon such person by publishing the notice in the Gazette, or by any such other means, as he may deem fit, where the person required to be served with the notice is unknown, or he has no known place of abode, or business, or for any other reason, for which it will be impossible to serve the notice as aforesaid, upon the owner of the means of conveyance, or owner of the goods which have been sized.
(2) The notice mentioned in sub-section (1), shall require the owner, master or pilot, if he desires, to claim the means of conveyance, or goods so seized, to give notice in writing of the fact, within three months of the date of notice, to the Director, of Chief Customs Officer, at the place of seizure thereof.
(3) Where the owner, or pilot of the means of conveyance does not give the notice as aforesaid in sub-section (2), the means of conveyance, or goods which have been sized shall be deemed to be forfeited under the provisions of this Act, and the Director may sell the same.
(4) The Chief Customs Officer may sell the goods which have been seized, as provided for in section 193, where they are perishable by nature, or by storage, or live animal. Where the owner thereof gives a due notice of claim with respect thereto, the Director shall keep the proceeds of the sale, so that disposal thereof may be as may be decided by the court.
(5) Where the owner, or master of any means of conveyance, or the owner of any goods which have been seized gives due notice of claim thereto, the Chief Customs Officer may retain possession of the said means of conveyance, or goods, and he may also:
(a) without taking any proceedings for forfeiture, by notice under his hand require the claimant to institute a civil suit against the Government, for the recovery of the said goods, or means of conveyance. Where the claimant does not institute such suit, within two months of the date of such notice (exclusive of the period of notice provided for in section 23 (3) of the Civil Procedure Act, 1983), the goods which have been seized shall be deemed to be forfeited, without taking any other procedure, or;
(b) himself require the forfeiture of the means of conveyance, or the goods which have been seized.
(6) Where three months have expired, after receipt, by the Chief Customs Officer, of the notice of claim, and does not, within such period, require the claimant to institute the civil suit, or he himself claim forfeiture, the means of conveyance, or the goods which have been seized, or any security given, to the Director, in accordance with the provisions of sub-section (7), shall be handed over to the claimant.
(7) The Director may allow the handing over of any means of conveyance, or goods which have been seized, to the claimant, where he gives security to pay their value, in case of the same been deemed forfeited.
(8) Any claim for the forfeiture of any means of conveyance, or goods may be made either by a civil suit, to be instituted in accordance with the provisions of the Civil Procedure Act, a983, or by a criminal suit for any contravention which constitutes a basis for presenting a claim for forfeiture.
195. The court before which the suit for forfeiture, or recovery of any means of conveyance, or goods is instituted, may instead of forfeiture, order the payment by the owner thereof, of such fine, as may not be less than the value of the means of conveyance. In this case the Customs may detain the means of conveyance until payment of the fine ordered to be paid, or the security for payment thereof is given, as the Director may accept and the court may order.
196. Disposal of seizures whatever, or such as have been deemed forfeited under the provisions of this Act, shall be as to such manner, as the Director may deem fit, where the value of the same does not exceed twenty thousand pounds, or as the Director, upon the approval of Minister, may deem fit, in case of seizures the value of which exceeds the said amount.
197. In any criminal proceedings relating to customs, or any suit instituted for the forfeiture of any means of conveyance, or goods which have been seized, under the provisions of this Act, there shall be attached, with the record, as statement of evaluation of the means of conveyance, or the goods, which have been seized, to be made by the proper customs officer, or any other person, authorized, for the same, by the Director, or the Minister of Justice. Such evaluation shall be sworn to and shall be final as to the value of the means of conveyance, or goods, with respect to the jurisdiction of the court before which the criminal proceedings are started, or the suit is instituted.
198. (1) There shall be punished, with fine not less than one hundred pounds, or with imprisonment, for a term not less than one month, or with both; whoever:-
(a) smuggles any goods, even though disposed of, or destroyed;
(b) deals in smuggled goods, or acts as a commissioner therein;
(c) without lawful excuse has, in his possession, in any of the following circumstances:-
(i) goods from abroad on board any vessel which are not shown on the manifest, and attempts to tranship, or discharge the same, in the Sudan, or goods from abroad not shown on the manifest, and brought into the Sudan, on board any aircraft, or other means of conveyance, which is required to carry a manifest under the provisions of sub-section (2) of section 118;
(ii) goods from abroad found on board any vessel which is making for the Sudan coast, without being shown on the manifest, unless it is shown that the approach of the Sudan coast has been caused by stress of weather, or accident to the vessel, or for any other necessary cause;
(iii) goods from abroad found with passengers, or in the baggage, or in the means of conveyance thereof, or concealed in the packages, or furniture, or any other goods found under such circumstances, as may raise a presumption of an intention to avoid payment of duties thereon;
(iv) goods removed, from the customs enclosure, without the permission of the proper customs officer;
(v) goods found, in such circumstances, as may raise a presumption that the import, or export thereof has been, or intended to have been otherwise than through the customs station, and without completing the requisite procedure with respect thereto;
(vi) goods brought across, or attempted to be brought across the customs boundaries, between sunset and sunrise, without the approval of the Chief Customs Officer;
(vii) goods imported, or exported, or attempted to be imported, or exported, without passing through a customs enclosure, and without completing the requisite procedure with respect thereto;
(viii) goods imported, or exported, or attempted to be imported, or exported, without payment of the customs duties required thereon;
(ix) goods found near the customs boundaries, and nothing is presented to prove that they have been imported, or exported, or justification convincing, to the proper customs officer, is presented with respect to the same.
(2) There shall be punished, with the same penalty, the master, pilot or owner of any means of conveyance, where he uses, or allows the use thereof, in smuggling operations.
199. There shall be punished with such fine, as may be specified by the court, or with imprisonment, for a term not exceeding five years, and not less than one month, or with both, whoever:-
(a) imports, or exports any prohibition, or restriction concerning such goods;
(b) with intent to defraud the customs authorities, evades payment of the duty due for payment;
(c) with intent to defraud the custom authorities, obtains any drawback, which is not due for payment to him;
(d) makes a declaration which is false, or incorrect, in any part thereof, or an invoice which is incorrect, forged or undervalued;
(e) prepares, produces or accepts, to pass any document, purporting to be a genuine invoice, while in fact it is not;
(f) includes, in any declaration, or document produced thereby, to any customs officer, a false statement, or produces, or delivers, to any customs officer, any statement, or document which contains such false statement;
(g) alters any document, or instrument, or counterfeits a seal, signature, or initials of any name, or any other mark placed, or used by any officer of the customs, for the verification of such document, or instrument, or for the security of the goods, or for any other purpose in a customs business;
(h) brings, into the Sudan, or has in his possession, without lawful cause (the proof of which shall lie upon him) any bill, or other paper headed, or blank, or capable of being filled up and used as an invoice for goods from abroad;
(i) being other than the true importer disposes, by sale, or for consideration, of goods known to have been imported for any body, institution, or person entitled under any agreement concluded in accordance with the provisions of section 186, for the import of such goods, exempted totally, or partially from duties, without prior notification of the Director of the particulars of such sale;
(j) misleads any customs officer, in any particulars which may affect the discharge, by such officer, of the duties of his post;
(k) alters, opens or breaks seals, or metres, without authorization, of any goods subject to customs control;
(l) refuses, or fails to answer questions, or produce documents;
(m) without the permission of the Chief Customs Officer, sells, or offers for sale, or has in his possession, for the purpose of sale, or for any trade purposes, on board any vessel, in a port any goods not shown on the manifest of the vessel, as required under the provisions of section 113 and 114;
(n) sells, or offers for sale, any goods upon pretence that they are prohibited, or restricted imports;
(o) notwithstanding the provisions of any other law, obstructs, impedes or assaults a customs officer, or any guard, in the course of performing his official work, or does any thing which impedes, or by nature impedes conducting any examination under this Act, or does any act which, by nature, prevents obtaining evidence concerning any contravention of the provision of this Act, or prevents the detention of any person, by a customs officer, or any guard, or attempts to do any of the aforesaid things.
200. There shall be punished, with such fine as the court may specify, or with imprisonment, for term not exceeding ten years, or with both, whoever:-
(a) removes goods, from a bonded warehouse, without the permit of the proper customs officer, or without payment of duties, or giving security therefore;
(b) destroys any goods deposited in such warehouse, without legal basis.
201. There shall be punished, with fine not less than the prescribed duty, or with imprisonment, for a term not exceeding ten years, and not less than one month, or with both, every person who destroys any goods subject to customs control, or the documents relating to goods subject to customs control.
202. There shall be punished, with such fine as the court may specify, or with imprisonment, for a term not exceeding two years, or with both, every person who contravenes the provisions of this Act, or the regulations made there under, by such contravention, as no penalty may have been prescribed therefore, in this Act.
203. Where several persons have been sentenced jointly and severally with the penalty of fine, every on of them shall be liable to pay the full fine.
204. The provisions of the Criminal Act, relating to criminal responsibility, abetment, attempt and criminal conspiracy, shall be applied, with respect to the offences committed in contravention of the provisions of this Act.
205. The competent court shall inflict the penalty of forfeiture, in addition to any other penalty the offender may be liable to, under the provisions of this Act.
206. The Chief Customs Officer may detain any goods, with respect to which customs proceedings have been taken, pending passing the decision of the court. Where the decision is passed by inflicting fine, he may continue detaining the goods, pending payment of the fine, and sell them, where the same is not paid, and he ma also, where necessary, seize any other goods belonging to the person who is required to pay the fine, which are in the same customs port, station, aerodrome, or any other customs port, station or aerodrome and sell the same. Nevertheless the owner of such goods may obtain, at any time, an order to release the same, where he pays, as a deposit, an amount, or givers a security which convinces the Chief Customs Officer, and is equal to the value of such goods, plus the customs duties.
207. (1) Subject to the provision of sections 195 and 209, the court shall, in case of conviction of any person for the second time, under the provisions of this Act, sentence him to fine, in addition to imprisonment.
(2) Sentence of confiscation of property, in addition to any other penalty, shall be passed in the following cases:-
(a) professional smuggling;
(b) belonging to organized smuggling networks.
208. Any soldier of the People’s Armed Forces, or any policeman may, for the purpose of effecting any arrest, fire at any means of conveyance used, or suspected, on reasonable grounds, to be used for smuggling; provided that all the practical measures shall first be taken to effect arrest without firing.