Clause 10

Sections 39 and 40 of the Customs Act are hereby repealed and the following substituted therefor: —“Goods not specified in the manifest to be deemed uncustomed

39. If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are found by a proper officer of customs in any vessel, aircraft or train in Singapore and such goods are not specified in the manifest of such vessel, aircraft or train, then such goods shall be deemed to be uncustomed goods and shall be liable to seizure and the vessel, aircraft or train may be detained by the proper officer of customs.Missing goods deemed to have been illegally landed

40. If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended for transhipment or in transit, entered in the manifest or other document of such vessel, aircraft or train, is found missing and the deficiency is not accounted for to the satisfaction of the proper officer of customs, then the master, owner or agent of the vessel, or the pilot, owner or agent of the aircraft, or the station-master of the railway station, shall, unless the contrary is proved, be deemed to have illegally removed such goods and landed them in Singapore, and shall, without prejudice to any proceedings under this Act, be liable to pay forthwith to the proper officer of customs the duty leviable on the goods found deficient or missing and the vessel, aircraft or train may be detained by the proper officer of customs until such customs duty has been paid.”.