Regulations

(1) The Minister may make such regulations as may be necessary for the better carrying into effect of the provisions of sections 100 to 102 and by such regulations may exempt goods- in-transit from any requirement of the customs law. (2) The Comptroller shall have power, subject to the approval of the Minister, to make regulations for– (a) maintaining discipline over customs boatmen; (b) carrying the provisions of this Act into effect, including regulations prescribing a table of fees, rents, and other charges to be demanded and paid under this Act; and 76 (c) procedures for the reporting and processing of advance passenger and cargo information, provided that no penalty prescribed by any regulation for maintaining discipline over customs boatmen shall provide for a fine exceeding five dollars for any offence, and in case of a repeated or continuing offence a further fine exceeding ten dollars for every day during which the offence is repeated or continued. (3) Except where a higher penalty is specially prescribed, every person who contravenes any regulations made by– (a) the Minister, under sub-section (1) commits an offence and is liable on summary conviction to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding twelve months, or to both such fine and term of imprisonment; (b) the Comptroller, under sub-section (2) commits an offence and is liable on summary conviction to a fine not exceeding five hundred dollars or to imprisonment for a term not exceeding six months, or to both such fine and term of imprisonment.