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of <h1>Customs Act: Sections 115 & 116 detail penalties for smuggling and unaccounted goods on vessels or aircraft.</h1> The Customs Manual outlines the liabilities of vessel or aircraft operators under the Customs Act, 1962. Section 115 allows for the confiscation of conveyances involved in concealing goods, disobeying orders, or smuggling. Section 116 imposes penalties for failing to account for all goods loaded for importation or transshipment if they are not unloaded at the designated destination or if there is a shortage. Penalties may be waived if the operator satisfactorily explains the discrepancies to the competent officer. Failure to account for shortages may result in a penalty up to twice the duty on unaccounted goods.
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