Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Report of goods illegally imported

15 Any person who finds or has in his possession goods that have been imported and who believes on reasonable grounds that the provisions of this or any other Act of Parliament that prohibits, controls or regulates the importation of goods have not been complied with in respect of the goods or that duties levied thereon have not been paid shall forthwith report to an officer that he has found the goods or has them in his possession.