14Z. Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody

Any person who —

assaults, abuses or obstructs any officer of customs or any person acting in the officer’s aid or assistance, or duly employed for the prevention of offences under this Act, in the execution of his or her duty or in the due detention of any goods liable to detention under this Act;

rescues or endeavours to rescue, or causes to be rescued, anything which has been duly detained;

before or after any detention of any package or goods, staves, breaks or otherwise destroys the package or goods to prevent the detention of the package or goods or the securing of the same; or

intentionally offers any resistance or illegal obstruction to the lawful apprehension of himself or herself or of any other person, or escapes or attempts to escape from any custody in which he or she is lawfully detained, or rescues or attempts to rescue any other person from any custody in which that person is lawfully detained,shall be guilty of an offence and shall be liable —

on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 18 months or to both; and

in the case of a second or subsequent conviction, to a fine not exceeding $20,000 and to imprisonment for a term not exceeding 3 years.