Section 235: Removing goods from customs control

Any person who -
a without lawful authority, affixes or attaches a customs seal, fastening or mark, or any seal fastening or mark purporting to be a customs seal, fastening or mark, to any vessel, vehicle, warehouse, or package,
b without authority, willfully removes, breaks, defaces any customs seal or other fastening or mark placed upon any vessel, vehicle, warehouse, or package containing goods or baggage in customs custody,
c maliciously enters any bonded warehouse or any aircraft, vessel or vehicle containing bonded goods with intent to unlawfully remove from the bonded warehouse, aircraft, vessel, or vehicle or any goods or baggage therein, or unlawfully removes any goods or baggage in such aircraft, vessel, vehicle, or bonded warehouse or otherwise in customs control, or
d receives or transport any goods or baggage unlawfully removed from any aircraft, vessel, vehicle, or warehouse, knowing the same to have been unlawfully removed,

commits an offence and is liable on conviction to a fine of six times the value of the lost revenue or to imprisonment for a term of at least 10 years, or both.