Sri Lanka Consolidated Acts

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Customs (Amendment) Act (No. 83 of 1988) - Sect 54

Replacement of section 104 of the principal enactment

54. Section 104 of the principal enactment is hereby repealed and the following section substituted therefor:
104.
(1) No goods imported or to be exported from any container freight station, bonded warehouse or customs premises after the goods have been sealed by customs, which are liable to duties and other charges under this Ordinance and on which such duties and other charges have not been paid to the customs, shall be transported over land from one point to another, other than by a transporter registered with the Principal Collector and who has furnished security by bond for the payment of such duties and other charges.
(2) Any person who transports goods in contravention of the provisions of this section shall be guilty of an offence and be liable to a penalty not exceeding one hundred thousand rupees.".


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