Customs (Amendment) Act, 1942

Meaning of the expression “prohibited goods” in the Customs Acts.

2.—For the purpose of removing doubts, it is hereby declared—

(a) that the expression “prohibited goods” where it occurs in sections 172 , 182 , 202 , 204 , and 205 , respectively, of the Customs Consolidation Act, 1876 , includes and always included goods the export of which is prohibited as well as goods the import of which is prohibited and that section 19 (amending the said section 205 ) of the Finance Act, 1936 (No. 31 of 1936), has and always had effect accordingly, and

(b) that every act which is declared by section 12 of the Customs and Inland Revenue Act, 1881 , to be an offence is and always was an offence under that section whether done in relation to the illegal exportation or attempted exportation of goods or the illegal importation or attempted importation of goods.