STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1127 



666 (&) any entry or warrant not properly describing the goods ; 



shall be deemed to be goods landed without due entry 

 thereof and shall be seized and forfeited. R. S., c. 

 32, s. 119. 



200. If any goods entered or attempted to be passed through the 

 Customs are found which do not correspond with the goods described 

 in the invoice or entry, such goods may be seized and forfeited. 

 R. S., c. 32, ss. 123 and 161. 



201. If, in any package, any goods are inclosed which are not 

 mentioned in the invoice or entry of such package, such goods, if 

 found, shall be seized and forfeited. 



2. If such goods are not found but the value thereof has been as- 

 certained, the owner, importer or other person who has made entry 

 or caused to be made entry of such package, and who neglects on 

 receipt of such package to immediately make report and entry of 

 such inclosure, shall forfeit the value thereof. 52 V., c. 14, s. 11. 



202. If, upon the examination authorized by this Act at any port 

 of the contents of any package intended for importation into another 

 port or for exportation, any prohibited goods are found therein, all 

 the goods in such package shall be seized and forfeited. R. S., c. 

 32, s. 30. 



203. If any medicinal preparation, whether chemical or not, which 

 is usually imported with the name of the manufacturer, does not 

 when imported have the true name of such manufacturer and the 

 place where such preparation is prepared and the word Alcoholic, 

 if the preparation contains alcohol, or Non-alcoholic, if it does not 

 contain alcohol, permanently and legibly affixed to each parcel by 

 stamp, label or otherwise, all parcels thereof not so stamped, labelled 

 or otherwise marked may be forfeited and seized by any officer. 

 60-61 V., c. 16, s. 12. 



204. Every person who has in his possession, in port or on land, 

 any goods derelict, flotsam, jetsam or wreck, and which are dutiable, 

 and does not give notice thereof to the nearest officer of Customs 

 without unnecessary delay, or does not, on demand, pay the duties 

 thereon or deliver the same to the proper officer, shall incur a penaltv 

 of two hundred dollars, in addition to all other liabilities and penal- 

 ties incurred by him, and the goods shall be seized and forfeited. 

 R. S., c. 32, s. 21T. 



205. Every person who removes or alters in quantity or quality 

 any goods derelict, flotsam, jetsam or wreck, or unnecessarily opens 

 or alters any package thereof, before such goods are deposited in a 

 warehouse under the custody of the Customs officers, shall, in addi- 

 tion to all other liabilities and penalties incurred by him, incur a 

 penalty of two hundred dollars. R. S., c. 32, s. 217. 



206. If any person, 



(a) smuggles or clandestinely introduces into Canada any goods 

 subject to duty; or. 



(6) makes out or passes or attempts to pass through the Custom- 

 house, any false, forged or fraudulent invoice, of any goods; 

 or, 



(c) in any way attempts to defraud the revenue by evading the 



payment of the duty or any part of the duty on any goods ; 



such goods, if found, may be seizea and forfeited, or, if not found. 



