Section 41D
Goods not accounted for in manifest
ActIn forceProvision 78 of 190
Section 41D
(2)
If the person liable to the penalties in subsection (1) refuses or fails to pay the penalties demanded from him, any senior officer of excise may sue for and recover such penalties in a court of a Magistrate of the First Class.
(3)
For the purpose of this section, “agent of the vessel” includes a freight forwarder.