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Section 45

Goods unaccounted for to be deemed uncustomed

of Customs Act 1967

ActIn forceProvision 78 of 294
Section 45

If goods, other than bona fide ship’s stores, are found by a proper officer of customs in any vessel in territorial waters and such goods are not correctly accounted for in the manifest or other documents which ought to be aboard such vessel, then such goods shall be deemed to be uncustomed goods and shall be liable to seizure.