Customs Consolidation Act, 1876

Penalty on importer or agent failing to comply with regulations.

72. Every importer, agent, or other person entering any goods who shall fail to comply with the foregoing regulations, so far as they are respectively applicable to the goods entered by him, shall forfeit a sum not exceeding twenty pounds, and such goods shall be liable to forfeiture.

Entry, time for.

As to the time within which goods shall be entered and landed after the arrival of the importing ship.