Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter XI : Penal Provisions

83. Irregular dealing with or in goods
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Any person who—

(a)deals or assists in dealing with any goods contrary to the provisions of this Act; or
(b)knowingly has in his possession any goods liable to forfeiture under this Act; or
(c)makes or attempts to make any arrangement with a supplier, manufacturer, exporter or seller of goods imported or to be imported into or manufactured or to be manufactured in the Republic or with any agent of any such supplier, manufacturer, exporter or seller, regarding any matter to which this Act relates, with the object of defeating or evading the provisions of this Act,

shall be guilty of an offence and liable on conviction to a fine not exceeding R20 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding five years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.