S.L. 37.5 Art. 25Undeclared dutiable goods.

If any dutiable goods which have not been declared by the passenger to whom the question prescribed in regulation 21 has been put, are found in his baggage, the package in which they are found shall be detained with the whole of its contents, and the remainder of the baggage of the passenger to whom it belongs shall be examined, and the matter reported to the Comptroller of Customs.