Section 20, The Finance Act, 2015

Section 80 of the Customs Act, 2011is amended in paragraph (c)of subsection (1) by repealing and replacing that paragraph with the following new paragraph– “(c) anything is thrown overboard or any container is opened, and the matter is not ex-plained to the satisfaction of the Commissioner-General, the master of the ship or pilot of the aircraft or the person in charge of the vehicle may be arrested and shall be liable on conviction to a fine not less than Le200,000,000.00 but not exceeding Le500,000,000.00 or to a term of imprisonment of not less than1 year but not exceeding 3 years or to both such fine and imprisonment.”