General a general rule the following regulations are observed in cases of small seizures of dutiable goods, whether from passengers or other persons :- (1) In the case of a seizure of tobacco or cigars on the person or being carried by the offender, and not exceeding 8 ozs. in weight, the goods are retained as a seizure, but no proceedings are taken against the offender. (2) In the case of a seizure of tobacco or cigars elsewhere than on the person or being carried, not exceeding 14 ozs. in weight, or in the case of a seizure of any other dutiable goods the duty on which does not exceed 2s. 6d., then also are the goods retained as a seizure, but no proceedings are taken against the offender. (3) In the case of a seizure of tobacco or cigars exceeding 8 ozs., if made on the person or being carried, and exceeding 14 ozs. if made elsewhere, but not exceeding 4 lbs. in weight, or in the case of a seizure of other dutiable goods the duty on which does not exceed 20s., the offender is offered the option of being prosecuted, or of depositing a sum equal to treble the duty-paid value of the goods seized, to abide the decision of the Board, a request to that effect signed by the applicant being made, and a receipt for the deposit being given. When the quantity of tobacco or cigars seized exceeds 4 lbs. in weight, or when a quantity of other dutiable goods are seized on which the duty exceeds 20s., the offender must be prosecuted. (4) A seizure of dutiable goods found in one place of concealment is to be treated as one seizure for the purpose of deciding whether a prosecution should take place or not, although it may be alleged that the goods are the property of more than one owner. This rule applies even though the goods are in separate packages, unless the packages are of so distinct a character or so distinctly placed as to give substantial reason for believing that they are distinct and separate concealments not connected with each other. (5) In the event of a trial being demanded, the offender is formally arrested and charged at the district police station, and in case there should not be a court sitting at the time, the arresting officer should inform the police inspector that no objection will be offered to his releasing the offender on the deposit of a sum equal to not less than treble the duty-paid value of the goods seized, and an additional amount of 5s. to cover costs.
The authority to offer this option is not committed to officer•below the rank of preventive officer ; therefore, when subordinate officers make these small seizures, they seek directions from their superior officer as to the propriety of permitting a deposit to be accepted and as to the assessment of the amount. Whenever practicable, an officer not interested in the reward is consulted, and is present when an offender is offered the option of making a deposit as an alter native of prosecution.
Security in the form of watches and other articles will not be received in lieu of the deposit. Though all packages in which undeclared goods are found are liable to forfeiture, yet in ordinary cases baggage in which only small quantities have been found will not be detained or a deposit required on its release. But if a package has a false bottom or other device evidently intended for the purpose of concealment, it will be detained without the option of a deposit.
A passenger is entitled to import duty free, provided he declares the articles when passing before the customs officers, lb. cigars and manufactured
tobacco, and pint of spirits of any description. Only half of these quantities is allowed, however, if he comes from the Channel Islands. Attempted con cealment disentitles a passenger to this privilege of free importation. At packet ports a notice to passengers is exhibited in conspicuous places at stations where baggage is examined. Small printed copies of the notice are pasted on millboard and varnished, and a sufficient number is placed on the counters of the baggage warehouses for the information of passengers. Copies are also printed in conspicuous type and posted up on the walls of baggage warehouses and waiting rooms. The officers put to each passenger the following question :—" Have you anything in your possession liable to duty, such as tobacco, cigars, spirits, or perfumery ?" and at the same time point out, or otherwise draw attention to, one of the copies of the notice lying on the counter or exhibited on the walls. In order that a similar course may be followed in those cases in which examinations of baggage take place on the decks or in the cabins of vessels, the officers, when proceeding on board, carry with them copies of the notice pasted on millboard. They are thus in a position to call the attention of passengers to a printed notice affording information as to dutiable and prohibited articles, with reference to the oral question above mentioned. The above regulations are applied as a general rule in all cases of small seizures, but passengers should notice that, while the deposit required on amount of dutiable goods concealed on the person of a passenger is in no case to be less than treble the duty paid value of the goods, yet in the case of such goods concealed in passengers' baggage the amount of the deposit to be required is to be fixed at treble, double, or single duty and value of the goods found, according to the circumstances of the case in the judgment of the collector, surveyor, or other senior officer in attendance or available for consultation. When, however, the goods concealed are found partly on the person of a passenger and partly in his baggage, treble the duty-paid value of all the goods, the possession of which he has denied, is required to be deposited. In extreme cases the officer declines to allow any option at all, but requires the passenger to be taken before the magistrates for prosecution for the penalty incurred. In all cases of concealment, whether the option be.given or not, the dutiable goods, and the package in which they are found, with its contents, are liable to be detained. When the quantity of undeclared tobacco or cigars discovered does not exceed one pound, and is not concealed, the examining officer, subject to the consent of the senior officer in attendance, accepts the duty and allows the passenger to take away his effects without further question, following the same course with respect to other descriptions of dutiable goods when the amount of duty does not exceed five shillings. The officers, in coming to a conclusion, in the course of examination, whether it has or has not been the intention of the passenger to conceal any dutiable articles then found, must, in ca.ses of doubt, exercise their best judgment in favour of the passenger.