East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005(2) Where, on conviction for an offence under this Act, a personbecomes liable to a fine not exceeding a specified amount, the courtmay impose a fine not exceeding three times the value of any goods inrespect of which the offence was committed or the specified amount,whichever is the greater; and for the purpose of determining the valueof those goods, the Commissioner shall cause the goods to beappraised by the proper officer who shall appraise the goodsaccording to section 122, and no regard shall be had to any damage orinjury sustained by such goods.(3) A certificate of the appraised value given under the hand of theCommissioner, shall be prima facie evidence of the value of thosegoods.210. In addition to any other circumstances in which goods areliable to forfeiture under this Act, the following goods shall be liableto forfeiture-(a) any prohibited goods;(b) any restricted goods which are dealt with contrary to anycondition regulating their importation, exportation orcarriage coastwise;(c) any uncustomed goods;(d) any goods which are imported, exported or transferred,concealed in any manner, or packed in any package,whether with or without other goods in a manner appearingto be intended to deceive any officer;(e) any goods which are imported, exported or transferred containedin any package of which the entry, application forshipment, or application to unload does not correspond withsuch goods;(f) any goods subject to Customs control which are moved,altered, or in any way interfered with, except with theauthority of any officer;Goodsliable toforfeiture(g) any goods in respect of which, in any matter relating to theCustoms, any entry, declaration, certificate, application orother document, answer, statement or representation, which129