24. Section 37 of the principal enactment is hereby repealed and the following section substituted therefor :
| 37.
| | (1) Any goods in a vessel being goods mentioned in the import manifest as goods intended for transit in the same vessel to any port outside Sri Lanka may be allowed to be so transmitted without payment of duty. | | |
| | (2) No transhipment of any goods shall be made without payment of duty except by the special order of the Collector or other proper officer, and after due entry of the goods and subject to such conditions as may be prescribed by the Minister. If any goods are transshipped, or attempted to be removed from one vessel to another contrary to the provisions of this section, such goods, together with the boat and other means used for conveying the same, may be seized and shall be liable to forfeiture. ". | | |
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Sri Lanka Consolidated Acts