Section 233: Smuggling of goods into the custom territory

1 Where a person -
a lands, or unloads in the customs territory, or removes from their place of importation or from any approved wharf, airport, examination station, customs station or customs area -
(i) any goods imported contrary to any prohibition, or
(ii) assists or is otherwise concerned in such landing, unloading or removal, or
b imports or is concerned in importing any goods contrary to any prohibition, whether or not the goods are landed or unloaded, with intent to evade any prohibition,

commits an offence and on conviction, liable to imprisonment for a term of five years without the option of a fine if the goods are subject to an absolute prohibition or imprisonment for a term of three years and forfeiture in case of a prohibition for trade.

2 Any person who -
a imports or causes to be imported any goods concealed in a container holding goods of a different description, or
b directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with the entry delivered on the goods,

commits an offence and is liable on conviction, if the goods are chargeable with duty, excise Customs duties or other Customs duties to imprisonment for a term of three years and to a fine of six times the true value of revenue lost and forfeiture of the item smuggled.