30. Section 52 of the principal enactment is hereby repealed and the following section substituted therefor :
| 52. Where it shall appear to the officers of the customs that the value declared in respect of any goods is not in accordance with the provisions of Schedule E, the goods in respect of which such declaration has been made shall be forfeited together with the package in which they are contained. Where such goods are not recoverable, the person making such false declaration shall forfeit either treble the value of such goods or be liable to a penalty of two thousand rupees, at the election of the Collector of Customs.". |
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Sri Lanka Consolidated Acts