Import and Export Ordinance

(1)
Any person
who—
(a)
imports any unmanifested cargo; or
(b)
exports any unmanifested cargo,
shall be guilty of an offence and shall be
liable—
(i)
on summary conviction to a fine of $500,000 and to imprisonment for 2 years;
(ii)
on conviction on indictment to a fine of $2,000,000 and to imprisonment for 7 years.
(Amended
60 of 1980 s. 4
;
3 of 1984 s. 2
;
22 of 1991 s. 7
)
(2)
It shall be a defence to a charge under this section if the defendant proves that he did not know and could not with reasonable diligence have known that the cargo was unmanifested.