Tobacco Act, 1934
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Application of Customs Acts. |
61.—(1) Articles prohibited to be imported by virtue of this Part of this Act shall be deemed to be included among the goods enumerated and described in the Table of Prohibitions and Restrictions Inwards contained in section 42 of the Customs Consolidation Act, 1876 , and the provisions of that Act, as amended or extended by any subsequent Act, relating to the importation of prohibited or restricted goods, shall apply accordingly. | |
(2) Any officer of Customs and Excise may detain and seize any article being or attempted to be exported in contravention of this Part of this Act and for that purpose may open any packet containing or suspected by him of containing any such article and the provisions of the Customs Consolidation Act, 1876 , in relation to the condemnation and disposal of goods seized under that Act shall apply to all articles seized under this Act in like manner as if they had been seized under that Act. | ||
(3) The provisions of this Part of this Act relating to the prohibitions of the export of articles shall have effect as though those provisions were included in the Customs Consolidation Act, 1876 , and that Act and any Act amending or extending that Act shall apply accordingly, and if any articles the export of which is prohibited by this Part of this Act are exported in contravention of this Part of this Act or are brought to any quay or other place for the purpose of being so exported or are waterborne to be so exported, the exporter or his agent shall be liable to the same penalty as that to which a person is liable under section 186 of the Customs Consolidation Act, 1876 , for illegally importing prohibited goods. |