STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1131 



on such goods in case of non-performance of the obligation so in- 

 curred to export, land or deliver and produce satisfactory proof 

 thereof as in this Act provided. 51 V., c. 14, s. 22. 



238. If any such goods are not exported, landed or delivered or 

 otherwise lawfully disposed of, or if they are fraudulently re-landed 

 in or brought into Canada, in violation of the Customs law or regu- 

 lations, such goods shall be seized and forfeited, together with any 

 vessel or vehicle from or in which they have been so landed or 

 brought into Canada, or in which they may be found; and the per- 

 son entering the same for exportation shall, in any such case, and 

 whether such goods are seized or not, be liable for the payment of 

 such penalty of double duty as in the last preceding section men- 

 tioned, in addition to any other penalties or forfeitures to which, 

 for any of the causes aforesaid, he may be liable under this Act. 

 51 V., c. 14, s. 22. 



239. If any railway car or other vehicle, upon which are laden any 

 goods consigned to a port or place out of Canada, to be transported 

 by railway or other land conveyance, is taken out of the limits of the 

 port at which the entry for exportation ought to be made, before 

 entry for exportation is duly made, or before the export duty, if such 

 goods are liable for any, is paid, or otherwise, contrary to the provi- 

 sions of this Act, the Company or person so taking the same shall 

 incur a penalty not exceeding four hundred dollars. K. S., c. 32, 

 s. 106. 



240. Every person who makes any entry outwards of goods from 

 warehouse for exportation, and who is not the owner or duly au- 

 thorized by the owner thereof, or the master of the vessel by which 

 they are to be shipped, shall incur a penalty of two hundred dollars. 

 K. S., c. 32, s. 209. 



241. The owner, shipper, or consigner of any goods shipped at any 

 port or place in Canada on board any vessel bound to any port or 

 place out of Canada, or to be transported by railway or other land 

 conveyance from any port or place in Canada to any port or place 

 out of Canada, who refuses or neglects to make report and entry of 

 the articles shipped or laden by him, as required by this Act, shall 

 incur a penalty not exceeding two hundred dollars for each such 

 offence. E. S., c. 32, s. 107. 



242. If any goods, the exportation or carrying coastwise or by 

 inland navigation of which is prohibited by this Act or by the Gov- 

 ernor in Council under the authority of this Act, are exported, car- 

 ried coastwise or by inland navigation, or water borne, or laden in 

 any railway carriage, or other vehicle for the purpose of being so 

 exported or carried, they shall be seized and forfeited. E. S., c. 32, 

 ss. Ill and 250. 



243. The importer of any goods imported into Canada and entered 

 for exportation shall be liable to a penalty equal to double the 

 amount of the duty to which such goods are at the time subject, if, 

 with respect to the entry or exportation of such goods, or otherwise 

 in respect to the same, he contravenes any provision of this Act, or 

 of any rule or regulation lawfully made thereunder. 51 V., c. 14, 

 s. IT. 



244. The importer of any goods entered at any frontier Customs 

 port and passing on to any Customs port in any other part of Can- 

 ada, or in transit through Canada by way of any Customs port of 



