Part 4Customs powers
Powers in relation to goods
246Offences in relation to custody of detained goods
A person who has custody of goods under section 245(1) commits an offence if the person, without reasonable excuse, fails to comply with section 245(2).
A person who commits an offence under subsection (1) is liable on conviction to a fine not exceeding $5,000.
A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to the person’s own use goods to which section 245(2) applies.
A person who commits an offence under subsection (3) is liable on conviction,—
- in the case of an individual, to—
- imprisonment for a term not exceeding 12 months; or
- a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates:
- imprisonment for a term not exceeding 12 months; or
- in the case of a body corporate, to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates.
Compare
- 1996 No 27 s 215A


