Section 32
Every person who, contrary to the provisions of this
of Excise Act
Act, receives into or has in his possession, custody or con-trol any dutiable goods on which the duty leviable by law is not proved to have been paid or which have been illegally made or prepared, or who assists or is otherwise concerned in the illegal removal or withdrawal of any dutiable goods from any distillery, factory or place for distilling or manu-facturing any dutiable goods or from any licensed ware-house or place of security in which dutiable goods may have been deposited, or who knowingly harbours, keeps or con-
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Excise ceals, or permits or suffers or causes or procures to be har-boured, kept or concealed, any dutiable goods on which the duties shall not have been paid, or any dutiable goods ille-gally removed or to whose hands or possession any such dutiable goods shall knowingly come, or who is in any way knowingly concerned in conveying, removing, depositing, concealing or in any manner dealing with any such dutiable goods with intent to defraud the Government of Brunei of any duties thereon, or to evade any prohibition or restric-tion of or applicable to such dutiable goods, or who is in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any duties of excise, shall be guilty of an offence: Penalty, in each and every case be on conviction punished by a fine of not less than 3 nor more than 20 times the value of the dutiable goods and the duty.