Section XI. Whoever, being an officer appointed under the authority ,of this Act, practises or attempts to pract

XI. Whoever, being an officer appointed under the authority ,of this Act, practises or attempts to practise any fraud for the purpose of injuring the customs revenue, or abets or connives at any such fraud, or at any attempt to practise any such fraud, shall be liable to iinprisonlnent for any term not exceeding two years or to fine, or both.