11. Dealing in improperly imported cigarettes be an offence

Every person who stores, transports, supplies, possesses, sells or otherwise deals with any cigarettes which being cigarettes chargeable on their importation with customs or excise duty -

were unshipped at or brought into, any port or other place in Sri Lanka or were unloaded from any aircraft in Sri Lanka, without payment of that duty except as provided by or under the Customs Ordinance, and Excise (Special Provisions) Act, No. 13 of 1989;

are imported into Sri Lanka concealed in a container holding goods of a different description;

are found whether before or after delivery in Sri

are concealed or packed in any manner appearing to be intended to deceive an officer of the Customs