{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff297\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}{\f194\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century Schoolbook;}
{\f297\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}NewCenturySchlbk{\*\falt Century Schoolbook};}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f298\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f299\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f301\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f302\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f303\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f304\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f305\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f306\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f308\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f309\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f311\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f312\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f313\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f314\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f315\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f316\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f308\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f309\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f311\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f312\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f313\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f314\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f315\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f316\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f2238\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}{\f2239\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}
{\f2241\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}{\f2242\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}{\f2245\fbidi \froman\fcharset186\fprq2 Century Schoolbook Baltic;}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}
{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \sqformat \spriority0 Normal;}{\s1\qj \li0\ri0\sb240\sa60\keepn\widctlpar\wrapdefault\nooverflow\faroman\outlinelevel0\rin0\lin0\itap0 \rtlch\fcs1 \ab\af31503\afs32\alang1025 
\ltrch\fcs0 \b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink133 \sqformat \spriority9 heading 1;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
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\s17\qj \fi-720\li3110\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3110\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon110 \snext17 Penalty Sub Para;}{\*\cs18 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeEnd;}{\*\cs19 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeStart;}{\s20\qc \li0\ri0\sb240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
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\ab\af297\afs24\alang1025 \ltrch\fcs0 \b\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext21 Amendments;}{\s22\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
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\ai\af0 \ltrch\fcs0 \i \sbasedon10 Bill Position;}{\s26\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs20\alang1025 \ltrch\fcs0 \f297\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext26 
Bill Signature;}{\s27\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af297\afs26\alang1025 \ltrch\fcs0 \i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext27 Brought In By;}{
\s28\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs30\alang1025 \ltrch\fcs0 \b\caps\f297\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext28 Chapter First;}{\*\cs29 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Chapter No;}{\s30\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs30\alang1025 \ltrch\fcs0 
\b\caps\f297\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon28 \snext30 Chapter Rest;}{\s31\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext31 Charge;}{\s32\qj \li1800\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1800\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext32 Charge Para;}{\s33\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 
\b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext33 Clause Headnote;}{\*\cs34 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Clause No;}{\s35\qj \fi-1843\li1843\ri0\sa120\widctlpar
\tx576\wrapdefault\nooverflow\faroman\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\cf11\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext35 Client Note;}{\s36\qj \li0\ri0\widctlpar\brdrt
\brdrs\brdrw15\brsp20 \wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs18\alang1025 \ltrch\fcs0 \b\caps\f297\fs18\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext36 Cognate;}{
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\af0 \ltrch\fcs0 \cf3 \sbasedon10 Date1;}{\s39\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs22\alang1025 \ltrch\fcs0 \b\caps\f297\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext39 Deed;}{\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext40 
Deed Graphic;}{\*\cs41 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Deed No;}{\s42\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext42 Definition Paragraph;}{\s43\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon42 \snext43 Definition Sub Paragraph;}{\s44\qj \fi-731\li3611\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3611\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext44 Definition Sub Sub Paragraph;}{\*\cs45 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf11 \sbasedon10 Definition Term;}{
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\s47\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext47 Division;}{\*\cs48 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Division No;}{\s49\qj \li-1701\ri0\widctlpar\tqr\tx8789\wrapdefault\nooverflow\faroman\rin0\lin-1701\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext49 \slink50 footer;}{\*\cs50 \additive \rtlch\fcs1 \af297\afs26 \ltrch\fcs0 \f297\fs26\lang3081\langfe0\langnp3081 \sbasedon10 \slink49 \slocked \ssemihidden Footer Char;}{\*
\cs51 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf12 \sbasedon10 Foreign;}{\s52\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs22\alang1025 \ltrch\fcs0 
\b\caps\f297\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext52 Form;}{\s53\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext53 Form Graphic;}{\*\cs54 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Form No;}{
\s55\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext55 Formula;}{
\s56\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext56 Graphic;}{
\s57\qj \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext57 Graphic Description;}{
\s58\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext58 Head Note;}{
\s59\qj \li0\ri0\widctlpar\tqc\tx4153\tqr\tx8306\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext59 \slink60 header;}{\*\cs60 
\additive \rtlch\fcs1 \af297\afs26 \ltrch\fcs0 \f297\fs26\lang3081\langfe0\langnp3081 \sbasedon10 \slink59 \slocked \ssemihidden Header Char;}{\s61\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af297\afs26\alang1025 \ltrch\fcs0 \i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext61 Image;}{\s62\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext62 Image Description;}{\*\cs63 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Image No;}{\*\cs64 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf0 \sbasedon10 Image Type;}{\*
\cs65 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Item No;}{\s66\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 
\b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext66 Long Title;}{\s67\qj \li0\ri0\sa240\widctlpar
\tx144\tx288\tx432\tx576\tx720\tx864\tx1008\tx1152\tx1296\tx1440\tx1584\tx1728\tx1872\tx2016\tx2160\tx2304\tx2448\tx2592\tx2736\tx2880\tx3024\tx3168\tx3312\tx3456\tx3600\tx3744\tx3888\tx4032\tx4176\tx4320\tx4464\tx4608\tx4752\tx4896\tx5040
\tx5184\tx5328\tx5472\tx5616\tx5760\tx5904\tx6048\tx6192\tx6336\tx6480\tx6624\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext67 
Oath;}{\s68\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext68 Order;}{\*\cs69 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b\caps \sbasedon10 Order No;}{\s70\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs20\alang1025 \ltrch\fcs0 \f297\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext70 
Originating;}{\s71\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext71 Out Def;}{
\s72\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext72 Out Def Para;}{
\s73\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext73 Out Def Sub Para;}{
\s74\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext74 Out Def Sub Sub Para;}{
\s75\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext75 Out Para;}{
\s76\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext76 Out Section;}{
\s77\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext77 Out Sub Para;}{
\s78\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext78 Out Sub Section;}{
\s79\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext79 Out Sub Sub Para;}{\*\cs80 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 page number;}{\s81\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext81 Paragraph;}{\*\cs82 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Paragraph No;}{
\s83\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext83 Part First;}{\*\cs84 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Part No;}{\s85\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 
\b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext85 Part Rest;}{\s86\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs22\alang1025 \ltrch\fcs0 
\b\caps\f297\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext86 Part Schedule;}{\s87\qj \fi-1083\li1797\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext87 Penalty;}{\s88\qj \fi-576\li2376\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2376\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext88 Penalty Para;}{\s89\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext89 Preamble Text;}{\s90\qj \fi-1987\li1987\ri0\sa120\widctlpar\tx576\wrapdefault\nooverflow\faroman\rin0\lin1987\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 
\b\i\f297\fs26\cf12\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext90 Private Note;}{\s91\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext91 Qualifying Text;}{\*\cs92 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefAct;}{\*\cs93 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 
RefCase;}{\*\cs94 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf11 \sbasedon10 RefDefTerm;}{\*\cs95 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefExternal;}{\*\cs96 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefInternal;}{\*\cs97 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefStandard;}{\*\cs98 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefStatutory;}{\s99\qc \li0\ri0\sb240\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext99 Schedule;}{\*\cs100 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Schedule No;}{
\s101\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext101 Schedule SectRef;}{\*\cs102 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Section No;}{\*\cs103 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 Short Title;}{\s104\qc \li0\ri0\sa480\sl-360\slmult0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af297\afs30\alang1025 \ltrch\fcs0 \b\caps\f297\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext104 Short Title Heading;}{\s105\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
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\ltrch\fcs0 \b\cf9 \sbasedon10 Sub Clause No;}{\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext109 Sub Division;}{\s110\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext110 Sub Paragraph;}{\*\cs111 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Sub Paragraph No;}{\s112\qj \fi720\li0\ri0\sa240\widctlpar\tx1170\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 
\ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext112 Sub Section;}{\*\cs113 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Sub Section No;}{
\s114\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext114 Sub Sub Paragraph;}{\*\cs115 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf9 \sbasedon10 Sub Sub Paragraph No;}{\*\cs116 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Subdivision No;}{\*\cs117 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 Super;}{\*\cs118 
\additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b \sbasedon10 Table Bold;}{\*\cs119 \additive \rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i \sbasedon10 Table Bold Italic;}{\s120\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext120 Table Content;}{\*\cs121 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Table Italic;}{\*\cs122 \additive \rtlch\fcs1 \af0 
\ltrch\fcs0 \cf9 \sbasedon10 Table Item No;}{\s123\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext123 
Table Title;}{\s124\qj \li0\ri0\sb240\keepn\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext124 \sautoupd \ssemihidden toc 1;}{\s125\qj \fi-720\li2534\ri-45\sb120\keepn\widctlpar\tx720\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 
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\sbasedon0 \snext128 \sautoupd \ssemihidden toc 5;}{\s129\qj \li907\ri-29\widctlpar\tqr\tx6660\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin907\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 
\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext129 \sautoupd \ssemihidden toc 6;}{\s130\qj \fi-720\li1627\ri-29\widctlpar\tx1987\tx3067\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin1627\itap0 \rtlch\fcs1 
\af297\afs24\alang1025 \ltrch\fcs0 \f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext130 \sautoupd \ssemihidden toc 7;}{\s131\qj \fi-720\li1080\ri0\sb120\widctlpar
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\cs133 \additive \rtlch\fcs1 \ab\af31503\afs32 \ltrch\fcs0 \b\fs32\lang3081\langfe0\kerning32\loch\f31502\hich\af31502\dbch\af31501\langnp3081 \sbasedon10 \slink1 \slocked \spriority9 Heading 1 Char;}{
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\ai\af297\afs20\alang1025 \ltrch\fcs0 \i\f297\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext139 zSecondReading;}{\s140\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 
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\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext141 CertifyLaw Text;}{\s142\qc \li0\ri0\sb120\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af297\afs26\alang1025 \ltrch\fcs0 
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\b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext145 Explain Heading;}{\s146\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
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\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext148 GazetteDate;}{\s149\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 
\b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext149 GenConditions;}{\s150\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext150 GovernorSig Text;}{\s151\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext151 MinisterSig Text;}{\s152\qj \li0\ri0\sa240\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext152 Opening Words;}{\s153\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext153 Seal;}{\s154\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
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\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \fs24\insrsid2251597 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\s105\qc \li0\ri0\sb5000\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297\afs24 \ltrch\fcs0 \cs135\b0\fs24\cf0\insrsid2251597 Chapter 105}{\rtlch\fcs1 \ab0\af297\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid2251597 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs30\alang1025 \ltrch\fcs0 \b\caps\f297\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af297\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid2251597 Excise Act }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid2251597 1956}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid2251597 .
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Certified on:    /   /20   .
\par 
\par INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 

\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb240\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid2251597 Chapter }{\rtlch\fcs1 \ab0\af297\afs24 \ltrch\fcs0 \cs135\b0\fs24\cf0\insrsid2251597 105}{\rtlch\fcs1 \ab0\af297\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid2251597 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb500\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs30\alang1025 \ltrch\fcs0 \b\caps\f297\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af297\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid2251597 Excise Act }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid2251597 1956}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid2251597 .
\par }\pard\plain \ltrpar\s134\qc \li567\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin567\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid2251597 ARRANGEMENT OF SECTIONS.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART I \endash  PRELIMINARY.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 1.\tab Interpretation.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93by authority\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93Collector\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93Commissioner of Customs\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93Commissioner General\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93the Customs\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93dealer\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93excisable goods\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93excisable material\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93factory\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93licence\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93licensed\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93licensed factory\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93manufacture\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93National Economic and Fiscal Commission\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93officer\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93permission\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93producer\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93registered\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93this Act\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 2.\tab Application.
\par 3.\tab Declaration of excisable material.
\par 4.\tab Time for compliance with provisions relating to registration and licences.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART II \endash  ADMINISTRATION.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 5.\tab General powers of Commissioner General.
\par 6.\tab Delegation by Commissioner General and Collectors.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART III \endash  EXCISE SECURITIES.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 7.\tab Requirement of security.
\par 8.\tab Securities.
\par 9.\tab Effect of securities.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART IV \endash  PRODUCERS AND DEALERS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 [10.\tab }{\rtlch\fcs1 \ab0\ai\af297 \ltrch\fcs0 \b0\i\caps0\insrsid2251597 Repealed}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597 ]
\par 11.\tab Unauthorized production or dealing.
\par 12.\tab Registration of producers.
\par 13.\tab Registration of dealers.
\par 14.\tab Registration fees.
\par 15.\tab Cessation of production or dealing.
\par 16.\tab Accounts and returns.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART V \endash  MANUFACTURE OF EXCISABLE GOODS.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 1 \endash  Licensing of Manufacturers.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 17.\tab Unlicensed manufacture.
\par 18.\tab Applications for licences.
\par 19.\tab Grant of licences.
\par 20.\tab Period of licence.
\par 21.\tab Renewal of licences.
\par 22.\tab Transfer of licences.
\par 23.\tab Fresh securities.
\par 24.\tab Surrender of licence for larger licence.
\par 25.\tab General duties of licensed manufacturers.
\par 26.\tab Cancellation of licences.
\par 27.\tab Reduced duty on goods for manufacture.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 2 \endash  Excise Supervision, etc.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 28.\tab Supervision by officers.
\par 29.\tab Manufacturers\rquote  books.
\par 30.\tab Directions as to manufacturing process.
\par 31.\tab Provision of weights and scales, etc.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 3 \endash  Special Provisions Relating to Tobacco.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 32.\tab Interpretation of Division 3.
\par 33.\tab Factory numbers.
\par 34.\tab Packaging.
\par 35.\tab Receipt of manufactured tobacco into factory.
\par 36.\tab Disposal of waste tobacco.
\par 37.\tab Moisture content of tobacco.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART VA \endash  IMPORTATION OF GOODS TO WHICH THIS PART APPLIES.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 1 \endash  Importation of Goods to which this Part Applies.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 37A.\tab Interpretation.
\par 37B.\tab Application of }{\rtlch\fcs1 \ab0\ai\af297 \ltrch\fcs0 \cs92\b0\i\caps0\insrsid2251597 Customs Act}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  subject to suitable modifications.
\par 37C.\tab Method of importing goods to which this Part applies.
\par 37D.\tab Goods to which this Part applies when imported subject to control of customs.
\par 37E.\tab Importer to make declaration of goods imported.
\par 37F.\tab Duties of excise in addition to import duties.
\par 37G.\tab Forfeiture to state of goods not accounted for to customs.
\par 37H.\tab Provisions of this Part not to apply to certain goods.
\par 37I.\tab Exemptions.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART VI \endash  PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES AND EXCISE CONTROL.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 38.\tab Customs control.
\par 39.\tab Payment of duty.
\par 39A.\tab Statutory garnishee.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93duty\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par  }{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \cs45\b0\caps0\insrsid2251597 \'93taxpayer\'94}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 40.\tab Removal of excisable goods.
\par 41.\tab Transfer of partly-manufactured goods from factory to factory.
\par 42.\tab Safe custody of excisable goods.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART VII \endash  REMISSIONS, REFUNDS AND DRAWBACKS.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 1 \endash  Remissions and Refunds.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 43.\tab Remissions and refunds.
\par 43A.\tab Refund Set-off.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 2 \endash  Drawbacks.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 44.\tab Allowance of drawbacks.
\par 45.\tab Minimum value of goods for drawback.
\par 46.\tab Examination of goods under drawback.
\par 47.\tab Drawback debentures.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART VIII \endash  OFFICERS OF EXCISE.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 1 \endash  Powers of Officers.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 48.\tab Access to factory and manufacturer\rquote s books.
\par 49.\tab Entry and search of premises.
\par 50.\tab Stopping and search of vehicles and boats.
\par 51.\tab Examination of goods and sealing of goods and plant.
\par 52.\tab Seizure of goods.
\par 53.\tab Notice of seizure.
\par 54.\tab Return of seized goods on security.
\par 55.\tab Requirement by Commissioner General of legal proceedings for return.
\par 56.\tab Disposal of forfeited goods.
\par 57.\tab Arrest by officers.
\par 58.\tab Detention and search of persons.
\par 59.\tab Deficiency in stock or duty paid.
\par 60.\tab Supply of samples.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 2 \endash  Protection to Officers.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 61.\tab Reasonable cause for seizure as bar to action.
\par 62.\tab Notice of proceedings against officers.
\par 63.\tab Evidence in proceedings on notice.
\par 64.\tab Tender of amends.
\par 65.\tab Proceedings generally.
\par 66.\tab Proceedings in case of proposed tariff.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART IX \endash  PENAL PROVISIONS.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 1 \endash  Forfeitures.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 67.\tab Forfeited goods.
\par 68.\tab Condemnation on certain convictions.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 2 \endash  General Offences.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 69.\tab Prevention of seizures.
\par 70.\tab Unlawful possession of excisable goods or material.
\par 71.\tab Unlawful conveyance of excisable goods.
\par 72.\tab Miscellaneous offences.
\par 73.\tab Bribery of officers, undue influence, etc.
\par 74.\tab Assaulting, resisting, obstructing etc., officers.
\par 75.\tab Rescuing seized goods, etc.
\par 76.\tab Collusion and similar offences by officers.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af297\afs24\alang1025 \ltrch\fcs0 \b\i\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297 \ltrch\fcs0 
\insrsid2251597 Division 3 \endash  Penalties.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 77.\tab Penalties in addition to forfeitures.
\par 78.\tab Minimum fines.
\par 79.\tab Maximum penalties in certain cases.
\par 80.\tab Penalty on second conviction.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART X \endash  EXCISE PROSECUTIONS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 81.\tab Interpretation of Part X.
\par 82.\tab Institution of prosecutions.
\par 83.\tab Commencement of prosecutions.
\par 84.\tab Protection to witnesses.
\par 85.\tab Averments.
\par 86.\tab Levy of penalty on goods.
\par 87.\tab Effect of imprisonment.
\par 88.\tab Costs.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART XI \endash  DISPUTES AS TO DUTY.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 89.\tab Deposit of duty.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART XII \endash  SETTLEMENT OF DISPUTES BY THE COMMISSIONER GENERAL.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 90.\tab Disputes as to contraventions of Act.
\par 91.\tab Settlement of other disputes.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af297\afs24\alang1025 \ltrch\fcs0 \caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297 \ltrch\fcs0 
\b\insrsid2251597 PART XIII \endash  MISCELLANEOUS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs24\alang1025 \ltrch\fcs0 \b\caps\f297\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 
\b0\caps0\insrsid2251597 92.\tab Alteration of certain agreements in cases of alteration of duty.
\par 93.\tab Recovery of excise duty.
\par 93A.\tab Issue of clearance certificate.
\par 93B.\tab Clearance certificate to be produced to shipowner etc.
\par 94.\tab Rebates of excise duty.
\par [94A.\tab }{\rtlch\fcs1 \ab0\ai\af297 \ltrch\fcs0 \b0\i\caps0\insrsid2251597 Repealed}{\rtlch\fcs1 \ab0\af297 \ltrch\fcs0 \b0\caps0\insrsid2251597 ]
\par 95.\tab Declarations.
\par 96.\tab Regulations.
\par }\pard\plain \ltrpar\s106\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 
\b\fs24\insrsid2251597 INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 
\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid2251597 AN ACT
\par entitled
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb480\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs30\alang1025 \ltrch\fcs0 \b\caps\f297\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af297\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid2251597 Excise Act }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid2251597 1956}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid2251597 ,
\par }\pard\plain \ltrpar\s66\qj \fi-720\li720\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af297\afs24 \ltrch\fcs0 
\b0\fs24\insrsid2251597 Being an Act relating to excise.
\par }\pard\plain \ltrpar\s83\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid2251597 PART I. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 PRELIMINARY.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 1.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 In this Act, unless the contrary intention appears\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid2251597 \'93by authority\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means by the authority of an officer performing duty in the matter in relation to which the expression is used;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93Collector\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means a Collector within the meaning of the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid2251597 Customs Act 1951}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 ;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93Commissioner of Customs\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means the Commissioner of Customs appointed under Section 3(2) of the }{\rtlch\fcs1 
\ai\af297\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid2251597 Customs Act 1951}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 ;
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 
\ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 1 (definition of \'93Commissioner General\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s4(b).}}}{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid2251597 \'93Commissioner General\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means the Commissioner General of Internal Revenue appointed under Section 6 of the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid2251597 Income Tax Act 1959}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 ;
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 
\ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 1 (definition of \'93the Comptroller\'94) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenu
e (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s4(a);  Section 1 Amended by No. 18 of 2004, s. 1.}}\chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 1 Amended by No. 18 of 2004, s. 1.}}}{\rtlch\fcs1 \ab\af297\afs24 
\ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93the Customs\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means the Division of Customs of the Internal Revenue Commission;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93dealer\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means a dealer in excisable material;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93excisable goods\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means goods in respect of which excise duty is payable;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93excisable material\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means material declared under Section 3 to be excisable material for the purposes of this Act;

\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93factory\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means the premises on which a man
ufacturer manufactures excisable goods, and all adjoining premises used in connection with those premises or the business of the manufacturer;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93licence\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means a licence under Section 19;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93licensed\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means licensed under this Act;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93licensed factory\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means a factory in which a licensed manufacturer is licensed to manufacture excisable goods;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93manufacture\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 , in relation to excisable goods, includes all processes in the manufacture of the goods;
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 
\ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 1 (definition of \'93National Economic and Fiscal Commission\'94) added by No. 42 of 1978, s1.}}}{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93
National Economic and Fiscal Commission\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means the National Economic and Fiscal Commission established by Section 117 of the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 
\cs103\i\fs24\insrsid2251597 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 ;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93officer\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  includes all persons employed in the service of the Customs and all other officers of Customs; 
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 
\ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 1 (definition of \'93permission\'94) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s4(c).}}}{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid2251597 \'93permission\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means the written permission of the Commissioner General;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93producer\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means a person who produces excisable material;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93registered\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means registered under this Act;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93this Act\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  includes\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
any other Act relating to excise; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 any regulations made under this Act or any such Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 2.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Application.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 This Act shall, except to the extent of any inconsistency, be incorporated and read as one with all other Acts relating to excise, other than (except to the extent indicated in them) the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid2251597 Excise (Beer) Act 1952}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  and the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid2251597 Distillation Act 1955}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 3.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Declaration of excisable material.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 The Head of State, acting on advice, may, by notice in the National Gazette, declare any goods used in the manufacture of excisable goods to be excisable material for the purposes of this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 4.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Time for compliance with provisions relating to registration and licences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 When any duty of excise is imposed by or under any law in relation to the manufacture of any goods that were previously free of such duties, a pe
riod of two months shall be allowed from the commencement of the provision imposing the duty for compliance with the provisions of this Act relating to registration and licences.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 During the period referred to in Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
an unlicensed person who manufactures goods to which that subsection relates shall comply with this Act as if he were licensed; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the premises on which he manufactures the goods shall be deemed to be a licensed factory.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART II.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Part II Substituted by No. 18 of 2004, s. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid2251597  \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 ADMINISTRATION.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 5.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 General powers of Commissioner General.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 5: headnote amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5;  Section 5(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1;  Section 5(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1;  Section 5 Substituted by No. 18 of 2004, s. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Commissioner General has the general administration of this Act and any other Act relating to excise.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 6.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Delegation by Commissioner General and Collectors.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 6 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2; Substituted by No. 18 of 2004, s. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \fs24\insrsid2251597 
The Commissioner General may, by written instrument, delegate to the Commissioner of Customs or to an Assistant Commissioner or to Assistant Commissioners all or any of his functions and powers under this Act or any other Act that is an Act relating to ex
cise (except this power of delegation).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A Collector may, with the written approval of the Commissioner General, delegate to any person all or any of his functions and powers under any Act relating to excise (except this power of delegation).
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART III. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 EXCISE SECURITIES.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 7.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Requirement of security.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Customs may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
require and take security for compliance with all Acts relating to excise and generally for the protection of the public revenue; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 pending the giving of the required security in relation to any goods subject to the control of the Customs, refuse to deliver the goods or to pass any entry relating to the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 7(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 7(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
When security is required for any particular purpose, it may, by authority of the Commissioner General, be accepted to cover all transactions for such time and for such amount as the Commissioner General approves.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 8.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Securities.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Where a security is required by or under this Act, it may, in the discretion of a Collector, be given\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 by bond; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 by guarantee; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 by cash deposit,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
or partly by one such method and partly by another.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
The prescribed form of excise security is sufficient for all the purposes of a bond or guarantee under any Act relating to excise, and, without sealing, binds its subscribers\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 as if sealed; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 unless otherwise provided in it\endash jointly and severally for the full amount.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 8(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 8(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
If at any time the Commissioner General is not satisfied with the sufficiency of any security, he may require fresh security to be given, and fresh security shall be given accordingly.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 8(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 40 of 1993).}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 8(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 40 of 1993).}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An excise security may be cancelled by the Commissioner General a
fter the expiration of the period of 12 months from\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the date of the security; or 
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the time specified for the performance of the conditions of the security.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 9.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Effect of securities.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 9 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where an excise security is put in suit by the Commissioner General, the production of the security entitles the Commissioner General, without fur
ther proof, to judgement for their stated liability, against the persons appearing to have executed it, unless they prove\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
compliance with the conditions of the security; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 that the security was not executed by them; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 release; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 satisfaction.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART IV. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 PRODUCERS AND DEALERS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 10}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\caps\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 10 Repealed by No. 18 of 2004, s. 3.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\caps\fs24\insrsid2251597 .\tab [}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \i\caps\fs24\insrsid2251597 Repealed}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 .]
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 11.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Unauthorized production or dealing.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 11 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A person other than a registered producer who produces excisable material is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Subsection (3), a person other than a registered dealer who deals in excisable material is guilty of an offence.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subsection (2) does not a
pply in relation to a registered producer who deals only in excisable material of his own production.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A registered producer who produces excisable material, or a registered dealer who carries on business as a dealer, otherwise than at the premises in respect of which he is registered is guilty of an offence.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (5) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A registered producer or registered dealer who, without permission, keeps or stores excisable material at any place other than the premises in respect of which he is registered is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 11: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2;  Section 11 Subsection (5) amended by No. 19 of 2004, s. 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Subject to Division IX. 3, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 12.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Registration of producers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 12(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 12(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An application for registration as a producer shall be made to the Commissioner General in the prescribed form, and may relate to any one or more separate and distinct premises.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 12(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 12(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Commissioner General shall\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
register in a book to be kept for the purpose\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the name of the producer; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the place or places where he produces excisable material; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
give to the producer a certificate of registration in the prescribed form.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 13.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Registration of dealers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 13(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 13(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An application for registration as a dealer shall be made to the Commissioner General in the prescribed form, and may relate to any one or more separate and distinct premises.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 13(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 13(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Commissioner General shall\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
register in a book to be kept for the purpose\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the name of the dealer; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 his place or places of business; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
give to the dealer a certificate of registration in the prescribed form.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 14.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Registration fees.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 No fee is payable for the registration of producers or dealers.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 15.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Cessation of production or dealing.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 15(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 15(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 When\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
a registered producer ceases to produce excisable material; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 a registered dealer ceases to deal in excisable material,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
he must immediately give written notice to the Commissioner General that he has ceased to do so.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 15(1): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2;  Section 15 Subsection (1) amended by No. 19 of 2004, s. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Subject to Division IX. 3, a fine of not less than K3,000.00 and not exceeding K10,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 15(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 15(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
On receipt of a notice under Subsection (1), and on being satisfied that the person giving the notice has no excisable material in his possession, the Commissioner General shall cancel his registration as a producer or dealer, as the case may be.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 16.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Accounts and returns.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 16 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A registered producer or registered dealer, or a person who has been a registered producer or a registered dealer, must keep the prescribed accounts and make the prescribed returns with respect to excisable material\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 produced; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 dealt in; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 produced and dealt in,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
by him.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 16: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART V. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 MANUFACTURE OF EXCISABLE GOODS.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 1.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Licensing of Manufacturers.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 17.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Unlicensed manufacture.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 17 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A person other than a licensed manufacturer who manufactures any excisable goods is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person who manufactures excisable goods otherwise than in accordance with this Act is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 17: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2;  Section 17 Subsection (2) amended by No. 19 of 2004, s. 3.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Subject to Division IX. 3, a fine of not less than K5,000.00 and not exceeding K20,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 18.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Applications for licences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An application for a licence\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 18(1)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 shall be made to the Commissioner General; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 shall be in the prescribed form; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 shall be accompanied by the prescribed particulars.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An applicant for a licence\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 18(2)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 shall pay to the Commissioner General the prescribed annual licence fee; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 18(2)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 shall give to the Commissioner General an excise security in accordance with the prescribed scale, for compliance with this Act; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 18(2)(c) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 shall give to the Commissioner General the prescribed drawings and particulars.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 19.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Grant of licences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 19(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 19(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Licences to manufacture may be granted by the Commissioner General who may license manufacture\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 without limitation; or

\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 subject to any specified limitation.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 19(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 19(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
If the Commissioner General is satisfied with the security given under Section 18(2)(b), he may grant to an applicant a licence in the prescribed form.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 If an application for a licence is refused, the licence fee shall be refunded to the applicant.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 20.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Period of licence.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Unless previously cancelled, a licence remains in force until 31 December after the grant of the licence or any renewal of the licence.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 21.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Renewal of licences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 21(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 21(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Subject to Subsection (2), a licence may be renewed by the Commissioner General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
on application made before the expiry of the licence; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 on payment of the prescribed licence fee.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 21(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 21(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
In exceptional circumstances, the Commissioner General may extend for a period not exceeding seven days the time within which an application for the renewal of a licence and the payment of the licence fee may be made.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 When a licence is renewed, the lia
bility of the subscribers to the security given in respect of the original licence remains in force for the period of the renewal, unless notice of termination on the part of the subscribers is given.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 22.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Transfer of licences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 22 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A licence may be transferred with the written consent of the Commissioner General and on security being given by the transferee.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 23.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Fresh securities.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 23 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
The Commissioner General may at any time require a licensed manufacturer to give fresh security, and if fresh security is not given accordingly the licence may be cancelled under Section 26.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 24.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Surrender of licence for larger licence.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A licence may be surrendered for a larger licence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where a licence is surrendered under Subsection (1), the licensee shall receive credit against the licence fee for the larger licence for a proportionate part of the fee paid for the lesser licence.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 25.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 General duties of licensed manufacturers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 25 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A licensed manufacturer who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
manufactures any excisable goods at a place other than his licensed factory; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 manufactures in his factory a greater quantity of excisable goods than that allowed by his licence; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 25(1)(c) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 except with the written permission of the Commissioner General, sells by retail excisable goods\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 in his factory; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 at a place within 50m from his factory,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 25(1): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2;  Section 25 Subsection (1) amended by No. 19 of 2004, s. 4.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Subject to Division IX. 3, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A licensed manufacturer is responsible for\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the safe custo
dy of all excisable material and excisable goods in his factory; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the observance of this Act within his factory.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 26.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Cancellation of licences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 26 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A licence may be cancelled by the Commissioner General by notice in the National Gazette\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
if the licensee is convicted of an offence against this Act; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 if any fresh security required under Section 23 is not given.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 27.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Reduced duty on goods for manufacture.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Excisable goods and goods liable to duties of Customs that are for use in the manufacture of excisable goods may, in prescribed cases and subject to the prescribed conditions, be delivered free of duty or s
ubject to such lower duty as is prescribed.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 2.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Excise Supervision, etc.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 28.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Supervision by officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 28 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
For the protection of the public revenue, the manufacture of excisable goods is subject to the right of supervision by officers.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A licensed manufacturer who fails\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
to provide all reasonable facilities for enabling officers to exercise their powers under this Act; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 28(2)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 to provide in connection with his factory, if required by the Commissioner General\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 reasonable office accommodation; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 reasonable board and lodging, for the supervising officer,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 28(2): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2;  Section 28 Subsection (2) amended by No. 19 of 2004, s. 5.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Subject to Division IX. 3, a fine of not less than K3,000.00 and not exceeding K10,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 28(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 28(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A licensed manufacturer who, as required by the Commissioner General, provides board and lodging for an officer is entitled to fair remuneration for it at such rates as are agreed on or as are prescribed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 29.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Manufacturers\rquote  books.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 29 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A licensed manufacturer who fails\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 to keep the p
rescribed books and render the prescribed accounts for the information of officers; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 to verify, as prescribed, those books and accounts,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 29: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 30.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Directions as to manufacturing process.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 30 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 30(1) amended by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 30(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Commissioner General may give written directions to a licensed manufacturer directing\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
in what parts of the factory any process in the manufacture is to be carried on; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 in what parts of the factory\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 excisable materials and other things used in the manufacture; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 excisable goods manufactured,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
are respectively to be kept.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A manufacturer who fails to comply with a direction under Subsection (1) is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 30(2): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 31.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Provision of weights and scales, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 31 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A manufacturer who fails to provide, at his own expense\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 sufficient lights; and

\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 correct weights and scales; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 all labour,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
necessary for\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
weighing excisable material received into, and excisable goods manufactured in, his factory; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 e}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 taking stock of all excisable material and excisable goods in his factory,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 31: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 3.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Special Provisions Relating to Tobacco.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 32.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Interpretation of Division 3.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 A person shall not be deemed, for the purposes of this Division, to manufacture tobacco merely because he cures tobacco leaf as stripped from the plant so as to convert it into leaf tobacco.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 33.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Factory numbers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 33 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Commissioner Gener
al shall allot to each licensed manufacturer of tobacco a factory number for his factory.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 34.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Packaging.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 34 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Tobacco and snuff manufactured in a licensed factory shall be put up in packages of the prescribed weights and sizes.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 34(1): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K100.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Before any package containing manufactured tobacco, snuff, cigars or cigarettes is removed from a licensed factory, the manufacturer must mark the package, and any packages contained in it, in the prescribed manner\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
in distinct characters; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 34(2)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 by a method approved by the Commissioner General.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 34(2): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 35.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Receipt of manufactured tobacco into factory.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 35 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A person who receives manufactured tobacco into a licensed factory otherwise than\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 for renovation; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 for cutting; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 for any other prescribed purpose,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
and by authority, is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Manufactured tobacco received into a licensed factory must\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
be dealt with in the prescribed manner; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 be treated separately, and be kept separate, from tobacco manufactured in the factory.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 35: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 36.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Disposal of waste tobacco.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Notwithstanding Section 40(1), stalks, refuse, clipping or waste arising from the manufacture of tobacco in a licensed factory may be removed, as prescribed, from the factory for destruction in the prescribed manner.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Moisture content of tobacco.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A licensed manufacturer who has in his factory any manufactured tobacco containing more than 30% by weight of moisture is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37(1): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 For the purposes of Subsection (1), manufactured tobacco that on being dried at a temperature of 100\'b0C is decreased in weight by more than 
30% shall be deemed to have contained more than 30% by weight of moisture.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART VA.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Part VA inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid2251597  \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 IMPORTATION OF GOODS TO WHICH THIS PART APPLIES.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 1.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Division VA.1 inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Importation of Goods to which this Part Applies.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37A.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37A inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 In this Part, }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93
goods to which this Part applies\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means goods which, had they been manufactured in Papua New Guinea, would be excisable goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37B.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Application of }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\caps\fs24\insrsid2251597 Customs Act}{\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \caps\fs24\insrsid2251597  subject to suitable modifications.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37B inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The provisions of the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid2251597 Customs Act 1951}{
\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  shall be applicable, subject to suitable modification and insofar as they are consistent with this Division, to any goods imported which are goods to which this Part applies.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37C.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Method of importing goods to which this Part applies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37C inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 No person shall import goods to which this Part applies other than\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
by sea, at a port declared as such under Section 7 of the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid2251597 Customs Act 1951}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 ; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 by air, at an aerodrome declared as such under Section 7 of the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid2251597 Customs Act 1951}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 ; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 by land, at such authorized entry points as are declared as such by notice in the National Gazette by the Commissioner General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37D.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Goods to which this Part applies when imported subject to control of customs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37D inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Goods to which this Part applies which have been imported shall, for the purposes of this Division, be subject to the control of customs as provided by Parts IV and V of the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid2251597 
Customs Act 1951}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  until such time as all excise duties due have been paid.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37E.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Importer to make declaration of goods imported.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37E inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Every importer of goods to which this Part applies shall, before removing any such goods or a
ny part thereof from customs control, make personally or by his agent to an officer of customs a declaration in accordance with the prescribed form of the particulars of the goods imported and pay any excise duty assessed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37F.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Duties of excise in addition to import duties.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37F inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
The duties of excise payable by importers of goods to which this Part applies are in addition to any import duties payable by virtue of the provisions of the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid2251597 Customs Act 1951}{
\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  and the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid2251597 Customs Tariff Act 1990}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
 and shall be paid together with any such import duties.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37G.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Forfeiture to state of goods not accounted for to customs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37G inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Subject to Subsection (2), where any goods to which this Part applies imported into the country are not accounted for to the satisfaction of a proper officer of customs they shall be forfeited to the State and in addition th
e importer of the goods shall be liable to pay on demand twice the amount of duty payable thereon or an amount of K2,000.00, whichever is the greater.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Commissioner General may, in any case, for reasons that he thinks sufficient, remit any of the pe
nalties, including forfeiture of the goods, set out in Subsection (1).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37H.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Provisions of this Part not to apply to certain goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37H inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The provisions of this Division sha
ll not apply to goods which are in the possession of or in the baggage of any passenger who is aged 18 years or over, arriving in the country and which are of an amount not exceeding\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
in the case of liquor, one litre per person; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 in the case of tobacco products, 250 grams per person (for the purposes of this concession 200 cigarettes or 50 cigars shall be deemed to equal 200 grams weight); and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 in the case of any other dutiable goods, being non-commercial goods, goods of a value not exceeding K250.00 per passenger.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 37I.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Exemptions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 37I inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
The Minister may, by notice in the National Gazette, exempt\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 a person; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 a class of persons,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
from all or any of the provisions of this Division.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An exemption under Subsection (1) shall be subject to such conditions as are specified in the notice.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART VI. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES AND EXCISE CONTROL.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 38.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Customs control.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 38 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Until delivery for home consumption or exportation, whichever first happens, all excisable goods manufactured are subject to the control of the Customs.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person who moves, alters or interferes with goods to which Subsection (1) applies, except by authority and in accordance with this Act, is guilty of an offence.

\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 38(2): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 39.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Payment of duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
The manufacturer or importer of any excisable goods, or where the owner of any excisable goods enters them for home consumption, the owner of the goods must pay to the Commissioner General, in accordance with this Act, the excise duty on the goods.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39(1): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K100.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39(2) amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39(2) amended by No. 18 of 1982, Sched. 2.
}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The excise duty on any excisable goods shall be paid\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
at the rate in force when the goods are entered for home consumption; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 before the entry for home consumption is passed. 
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39 Subsection (3) inserted by No. 16 of 2001, s. 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 
\chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
Section 39 Subsection (3) inserted by No. 16 of 2001, s. 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The manufacturer or importer of any excisable goods may apply to the Commissioner of Customs, in writing, for permission to deliver 
those goods into home consumption, in any period from Monday to Saturday, without duty being paid prior to their delivery into home consumption.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39 Subsection (4) inserted by No. 16 of 2001, s. 1.}}}{\rtlch\fcs1 
\af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39 Subsection (4) inserted by No. 16 of 2001, s. 1.}}}{\rtlch\fcs1 
\af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An officer of Customs may, on receipt of an application under Subsection (3), by notice in writing\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
grant permission for the particular goods, to which the application relates to be delivered into home consumption within the period without duty being paid; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 refuse to grant such a permission and set out in the notice the reasons for so refusing,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
and where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
permission has been granted in respect of the particular goods; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 those goods are delivered into home consumption in any period from Monday to Saturday, without duty being paid;
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the manufacturer or importer to whom the permission is granted must\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 e}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
lodge with Customs an Entry for Home Consumption detailing all deliveries during that period and paying any duty owing at the rate applicable when the entry was lodged; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 f}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 lodge for Entry for Home Consumption with Customs for payment of duty as prescribed; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 g}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 comply with any conditions to which the permission is subject.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab Subject to Division IX.3, a fine not exceeding K25,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (5)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39 Subsection (5) inserted by No. 16 of 2001, s. 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 
\chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
Section 39 Subsection (5) inserted by No. 16 of 2001, s. 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where an officer of Customs is satisfied that a manufacturer or importer of excisable goods to which a permission has been granted under Subsection (4), has failed to comply with any condition to which the permission is subject, the officer may, by notice
 in writing, revoke the permission and set out in the notice the reasons for that revocation.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 39A.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Statutory garnishee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 39A inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1996 (No. 12 of 1996).}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 In this section\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid2251597 \'93duty\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means excise duties and includes a judgement debt and costs in respect of any such duty;
\par }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93taxpayer\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
 means any person against whom the Commissioner of Customs is entitled to recover any duty or penalty that is due and payable under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Commissioner of Customs may at any time, or
 from time to time, by notice in writing (a copy of which shall be forwarded to the taxpayer at his last place of address known to the Commissioner of Customs), require\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
any person by whom any money is due or accruing or may become due to the taxpayer; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 any person who holds or may subsequently hold money for or an account of the taxpayer; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 any person who holds or may subsequently hold money on account of some other person for payment to the taxpayer; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 any person having authority from some other person to pay money to the taxpayer,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
to pay to the Commissioner of Customs, either forthwith upon the money becoming due or being held or at or within a time specified in the notice (not being a time before the money becomes due or is held)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 e}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
so much of the money as is sufficient to pay the amount due by the taxpayer in respect of any duty and of any fines, penalties and costs imposed upon him under this Act, or the whole of the money when it is equal to or less than the amount; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 f}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 such amount as is specified in the notice out of any payments that the person so notified becomes liable from time to time to make to the taxpayer, until the amount due by the taxpayer in respect of any duty, penalties,
 fines and costs imposed upon him under this Act is satisfied and the Commissioner of Customs may at any time, or from time to time, amend or revoke any such notice, or extend the time for making any payment in pursuance of the notice.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person who fails to comply with a notice under this Section is liable to pay\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the amount specified in the notice; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the amount due or held on behalf of the taxpayer,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
whichever is the lesser amount, and any amount collected under this subsection shall be applied against the debt of the taxpayer.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (4) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 In addition to any amount that he is liable to pay under Subsection (2), a person, who fails to comply with a notice under this section, is guilty of an offence.

\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab A fine of not less than K500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (5) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A person making a payment in pursuance of this Section shall be deemed to have been acting under the authority of the taxpayer and all other persons concerned and is, by force of this subsection, indemnified in respect of that payment.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (6) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where the Commissioner of Customs receives a payment in respect of the amount due by the taxpayer before payment is made by the person so notified he shall forthwith give notice of receipt of the payment to that person.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 40.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Removal of excisable goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 40 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Except as provided in Section 36, a person who removes or causes or permits to be removed, excisable goods from a licensed factory without an entry made and passed authorizing their removal is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 40(1): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Excisable goods must be removed from a licensed factory only in packages of such sizes and marked in such manner as is prescribed.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 40(2): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K100.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Entries\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
may be made by the manufacturer and passed by an officer; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 may authorize the removal of excisable goods for\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 home consumption; or 
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 removal to an approved place; or 
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (iii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 exportation. 
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 41.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Transfer of partly-manufactured goods from factory to factory.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Partly-manufactured excisable goods may, by authority and subject to the prescribed conditions, be transferred from one licensed factory to another for the purpose of completing the manufacture.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 42.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Safe custody of excisable goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 42(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 42(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where a person who has, or has been entrusted with, the possession, custody or control of any excisable goods that are subject to the control of the Customs\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
fails to keep them safely; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 when so requested by a Collector\endash does not account for them to the satisfaction of the Collector,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
he shall, on written demand by the Commissioner General, pay to the State an amount equal to the amount of th
e excise duty that, in the opinion of the Commissioner General would have been payable on the goods if they had been entered for home consumption on the day on which the Commissioner General made the demand.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 42(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 42(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An amount payable under Subsection (1) is a debt due to the State, and may be recovered in a court of competent jurisdiction by proceedings in the name of the Commissioner General.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 42(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 42(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 In proceedings under Subsection (2), a statement or
 averment in the claim or declaration of the Commissioner General is evidence of the matter or matters so stated or averred.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 This section does not affect the liability of a person arising under or by virtue of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
any other provision of this Act; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 a security given under this Act.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART VII. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 REMISSIONS, REFUNDS AND DRAWBACKS.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 1.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Remissions and Refunds.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 43.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Remissions and refunds.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Remissions and refunds of excise duty may be allowed\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
in respect of excisable goods generally or in respect of the goods included in a class of excisable goods; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 in such circumstances, and subject to such conditions and restrictions (if any), as are prescribed, being circumstances, conditions and restr
ictions that relate to excisable good generally or to goods included in a class of excisable goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 43A.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Refund Set-off.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 43A inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1995 (No. 34 of 1995), s3.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where the Commissioner of Customs is required or authorized under Section 43 and any other section of this Act to make a refund of any excise duty or drawback of excise duty the Commissioner of Customs may, on the written application by or on behalf of th
e person to whom the refund is due (}{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93the taxpayer\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
) apply or credit the amount of the refund to any income tax or withholding tax or salary or wages tax or stamp duty or customs duty or any other tax or duty charged, levied or imposed under any revenue legi
slation administered by the Commissioner General payable by the taxpayer.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 2.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Drawbacks.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 44.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Allowance of drawbacks.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Drawbacks of excise duty may be allowed on exportation in respect of such excisable goods, in such cases, to such amount and in such manner as is prescribed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 45.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Minimum value of goods for drawback.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Drawback shall not be allowed on any goods of a less value for home consumption than the amount of the drawback, or on which the excise duty paid did not amount to K2.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 46.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Examination of goods under drawback.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 All goods in respect of which a claim for drawback is made shall, before exportation, be produced for examination by the Customs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 47.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Drawback debentures.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 47(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 47(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 For the
 purpose of claiming drawback, a drawback debenture shall be presented to the Commissioner General who shall, as soon as the goods have been exported, cause the debenture to be passed for payment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The person claiming drawback on any goods shall make a declaration on the debenture that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the goods\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 have been exported; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 have not been re-landed; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (iii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 are not intended to be re-landed; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
he was, at the time of shipping, entitled to the drawback.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
The name of the person claiming the drawback shall be stated in the debenture, and his receipt on the debenture (countersigned by the holder of the debenture if it has been transferred) is a sufficient discharge for the drawback.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 47(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 47(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A drawback debenture shall not be paid, except with the consent of the Commissioner General, unless it is presented for payment within one year from the date of the shipment of the goods for export.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (5)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 47(5) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 47(5) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The Commissioner General may proh
ibit the payment in whole or in part of a drawback debenture, but such a prohibition does not deprive the person entitled to the drawback of any remedy he may have for it.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART VIII. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 OFFICERS OF EXCISE.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 1.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Powers of Officers.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 48.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Access to factory and manufacturer\rquote s books.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 An officer\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
shall be allowed complete access at all times to every part of a licensed factory; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 may examine, take account of and note all vessels, utensils, excisable goods and excisable materials in the factory; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 may examine and take copies of, or extracts from all books and accounts required to be kept by the manufacturer under Section 29 in relation to\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the factory; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the making or sale of excisable goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 49.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Entry and search of premises.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An officer may, at any time between sunrise and sunset, enter and search\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the premises of any producer, or dealer, or any person who sells excisable goods; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 any land on which excisable material is produced; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 any premises on or in which he has reasonable cause to suspect that\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 excisable goods are made; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 excisable goods on which excise duty has not been paid are kept or stored.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An officer who has with him a writ of assistance or a Customs warrant under the }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid2251597 
Customs Act 1951}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
at any time during the day or night, enter into and search any house, premises or place; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 break open the house, premises or place and search any depository, chest, trunk or package in which any excisable goods may be or are supposed to be; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 take with him and have the assistance of\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 any other officer; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 any member of the Police Force; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (iii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 such other assistants as he thinks necessary.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 50.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Stopping and search of vehicles and boats.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 50 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An officer may, on reasonable suspicion, stop and search any vehicle or boat for the purpose of ascertaining whether any excisable goods on which excise duty has not been paid are in or on it.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 When required unde
r Subsection (1) by an officer to do so, the driver of a vehicle or the person in charge of a boat must stop the vehicle or boat and permit an officer to search it.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 50(2): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 51.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Examination of goods and sealing of goods and plant.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 51 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An officer may
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
open packages and examine, weigh, mark and seal any excisable goods subject to the control of the Customs; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 lock up, seal, mark or fasten any plant in a licensed factory.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 The expense of the examination of any goods under Subsection (1)(a)(including the cost of their removal to the place of examination) shall be borne by the owner.

\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A person who, except by authority, opens, alters, breaks or erases a fastening, lock, mark or seal placed by an officer on any goods or any plant in a factory is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 51(3): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 52.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Seizure of goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 52 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An officer may seize any forfeited goods or any goods that he has reasonable cause to believe are forfeited.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An officer making a seizure under any Act relating to excise may call on any person present to assist him.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person who fails to give assistance when called on under Subsection (2) to do so is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 52(3): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (4)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 52(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 52(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
All seized goods shall be taken to the nearest Government warehouse or to such other place of security as the Commissioner General directs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 53.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Notice of seizure.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
When any goods have been seized as forfeited, the seizing officer shall give written notice of the seizure and the cause of it to the owner of the goods (unless the owner is present at the seizure, in which case no notice is necessary)
 by delivering the notice to him\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 personally; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 by letter addressed to him and transmitted by post to or delivered at his last-known place of abode or business.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 All goods seized\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
shall be deemed to be condemned; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 53(2)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 may be sold by the Commissioner General, unless the person from whom the goods were seized or the owner gives, within one month of the date of seizure, written notice to the Commissioner General that he claims them.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 53(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 53(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
If any of the goods seized are of a perishable nature or are live animals they may be immediately sold by the Commissioner General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 54.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Return of seized goods on security.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 The Commissioner General may authorize any goods seized to be delivered to the claimant on his giving security to pay their value in case of their condemnation.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 55.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Requirement by Commissioner General of legal proceedings for return}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\caps\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 55: headnote amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 .
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 55 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 55(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 55(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where any goods have been seized by an officer and a claim to the goods has been served on the Commissioner General by the owner of the goods, the Commissioner General may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
retain possession of the goods without taking any proceedings for their condemnation; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 by notice under his hand, require the claimant to take proceedings against him for the recovery of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
If the claimant does not, within four months after the date of the notice, commence legal proceedings for the return of the goods, the goods shall be deemed to be condemned without any further proceedings.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 56.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Disposal of forfeited goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 56 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
All forfeited goods shall be disposed of or destroyed in such manner as is prescribed or as the Commissioner General directs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 57.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Arrest by officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An officer, or a member of the Police Force, may arrest without warrant any person whom he has reasonable cause to believe to be guilty of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
unlawfully manufacturing any excisable goods; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 unlawfully receiving, carrying, conveying or having on his premises, in his custody or under his control any excisable goods; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 being found without lawful excuse on any premises where excisable goods are being illegally manufactured.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An officer arresting a person shall, as soon as practicable after the arrest, give him a written statement of the reason for his arrest.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Every person arrested may be detained until such time as he can, without undue delay, be taken before a magistrate.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A magistrate before whom a person is brought under Subsection (3) may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
commit him to gaol until he can be brought before a court to be dealt with according to law; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 admit him to bail on his giving sufficient security for his appearance before a court at the time and place appointed for the hearing of the charge.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 58.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Detention and search of persons.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 If an officer, or a member of th
e Police Force, has reasonable cause to suspect that any person is unlawfully carrying any goods subject to the control of the Customs, or has any such goods secreted about him, he may detain and, subject to Subsections (2) and (3), search the suspected p
erson.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 58(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 58(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Before the suspected person is searched, he may demand to be taken before a magistrate or the Commissioner General, who may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
order the suspected person to be searched; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 discharge him without search.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 58(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 58(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Females shall be searched only by a female searcher appointed by the magistrate or Commissioner General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 59.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Deficiency in stock or duty paid.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 59 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 59(1) amended by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 59(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993)
, s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An officer may at any time check the stock of material of any producer or dealer, and if any deficiency is found that cannot be accounted for to the satisfaction of the Commissioner Ge
neral, the producer or dealer must pay duty on the amount of material found to be deficient as if it has been manufactured into excisable goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 59(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 59(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
If, when an officer takes stock, in relation to a licensed factory, of excisable goods 
manufactured and excisable material, it appears to the officer that excise duty has not been paid on the full quantity of excisable goods on which it should have been paid, the manufacturer must immediately pay to the Commissioner General the amount of de
ficiency, unless the deficiency is accounted for to his satisfaction.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
For the purpose of calculating the quantity of excisable goods that have been produced in a licensed factory, scales may be prescribed showing\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the quantity of excisable goods that shall be deemed to have been produced from a given quantity of material; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the quantity of fully-manufactured excisable goods that shall be deemed to have been produced from a given quantity of partly-manufactured excisable goods.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 59: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K100.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 60.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Supply of samples.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 60 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 60(1) amended by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 60(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Samples\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 of material; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 of partly manufactured excisable goods; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 of excisable goods subject to the control of the Customs,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
may, for any purpose thought necessary by the Commissioner General, be taken, utilized and disposed of by an officer in the prescribed manner.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An officer may purchase samples of excisable goods from any person who is the owner of, or is in possession of, excisable goods.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person who
 is the owner of, or is in possession of, any excisable goods and refuses to deliver to an officer samples of the excisable goods on tender of a reasonable price for them is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 60(3): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 2.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Protection to Officers.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 61.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Reasonable cause for seizure as bar to action.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person is not liable for a seizure under this Act for which there was reasonable cause.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
If a person recovers any goods seized under this Act, or any proceeds of any such goods, and at the same time reasonable cause for the seizure is found, the finding bars proceedings against any person concerned in the seizure.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 62.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Notice of proceedings against officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Subject to Subsection (4), proceedings shall not be commenced against an officer for any thing done in execution of his office, or by reason of his office, until one mo
nth after written notice is delivered to him, or left at his usual place of abode, by the plaintiff or his attorney or agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A notice under Subsection (1) shall state clearly\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the cause and nature of the proceedings; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the court in which it is intended to take the proceedings; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the name and place of abode of the plaintiff; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 if the notice is delivered by the attorney or agent of the plaintiff\endash the name and place of business of the attorney or agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A notice under Subsection (
1) is not invalid by reason of any defect or inaccuracy in it unless the court is of the opinion that the defect or inaccuracy would prejudice the defendant in his defence, and the court may give leave to amend the notice as it thinks just.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 This section does not apply where a Judge gives leave to the plaintiff to proceed without notice.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (5) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Leave under Subsection (4) may be given on such terms as the Judge thinks just.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 63.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Evidence in proceedings on notice.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 In any proceedings taken on notice under Section 62(1), the plaintiff\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
shall not advance evidence of any cause of action that was not distinctly stated in the notice; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 is not entitled to a verdict unless he proves on the trial that the notice was duly served.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 64.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Tender of amends.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An officer to whom notice has been given under Section 62(1) may, within one month after the notice is given, offer amends to the plaintiff, or to his attorney or agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 If an offer of amends is not accepted, the defendant may plead the offer in defence, either alone or with other defences.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 If amends offered in accordance with Subsection (1) are found to be sufficient\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
costs shall not be recovered against the defendant; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 if the defendant brought the amount of the amends into court when entering his defence he is entitled to costs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 65.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Proceedings generally.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Subject to Section 66, proceedings of a kind referred to in Section 62(1) against an officer shall be commenced within six months after the caus
e of the proceedings arose, and the defendant is entitled to plead the general issue and give any special matter in evidence.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 66.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Proceedings in case of proposed tariff.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 In this section, }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93tariff\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
 includes an excise duty.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Subsection (3), 
proceedings, whether against an officer or otherwise, for anything done for the protection of the public revenue in relation to any tariff or tariff alteration proposed in the Parliament shall not be commenced before the end of the meeting of the Parliame
nt in which the tariff or tariff alteration is proposed.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
On the application of a person who wishes to commence any proceedings referred to in Subsection (2) against an officer, the National Court\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
may require the officer to give security to the satisfaction of the Court to abide the result of the proceedings; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 may, in default of the giving of such security, permit the immediate commencement of the proceedings.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART IX. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 PENAL PROVISIONS.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 1.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Forfeitures.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 67.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Forfeited goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 The following things are forfeit to the State:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
all excisable goods manufactured, or partly manufactured, by a person who is not a licensed manufacturer;
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 all excisable material found on any premises where the manufacture of excisable goods is unlawfully carried on;
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 all goods that\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 are used, or capable of being used, in or in connection with the manufacture of excisable goods; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 are found on any premises where the manufacture of excisable goods is unlawfully carried on;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
all excisable goods subject to the control of the Customs that are moved, altered or interfered with otherwise than by the authority of, and in accordance with, this Act;
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 e}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 all ships, boats, vehicles and animals conveying, or having packed in or on them, any forfeited goods;
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 f}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 all animals and harness used in drawing any vehicle to which Paragraph (e) relates;
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 g}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 all packages in which forfeited goods are contained.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 68.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Condemnation on certain convictions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Where the commission of an offence causes the forfeiture of goods, the conviction of any person for the offence has effect as a condemnation of the goods in respect of which the offence is committed.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 2.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par General Offences.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 69.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Prevention of seizures.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 If two or more persons are assembled for the purpose of preventing the seizure of, or rescuing after seizure, any forfeited goods, each of them is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab Subject to Division IX. 3, imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 70.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Unlawful possession of excisable goods or material.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 70 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A person other than a licensed manufacturer who, otherwise than by authority, has in his possession, custody or control, any manufactured or partly-manufactured excisable goods on which excise duty has not been paid is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person ot
her than a registered producer, registered dealer or licensed manufacturer who keeps or stores any excisable material, otherwise than by authority, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 70(2): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 71.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Unlawful conveyance of excisable goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 71 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A person who unlawfully conveys any excisable goods on which excise duty has not been paid is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person in charge of a ship, boat or aircraft who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 uses it; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 knowingly permits it to be used,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
in the unlawful carriage of any excisable goods on which excise duty has not been paid, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 71(2): Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 72.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Miscellaneous offences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 72 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
sells, otherwise than by authority, any excisable goods that have been unlawfully removed from a licensed factory; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 buys any excisable material from a person who is not a registered producer, registered dealer or licensed manufacturer; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 sells any excisable material to a person who is not a registered dealer or a licensed manufacturer; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 evades any excise duty that is payable; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 e}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 obtains any drawback that is not payable; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 f}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 obtains a refund of excise duty that is not payable; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 g}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 makes an entry that is false in any particular; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 h}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 makes in a declaration or document produced to an officer a statement that is untrue in any particular; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 i}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 produces or delivers to an officer a declaration or document containing a statement that is untrue in any particular; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 j}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 sells or offers for sale any goods on the pretence that the goods are excisable goods on which excise duty has not been paid,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 72: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Division IX. 3, a fine not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 73.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Bribery of officers, undue influence, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
gives or procures to be given, or offers or promises to give or to procure to be given, a bribe, recompense or reward to an officer to induce him to neglect his duty; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 makes a collusive agreement with an officer to induce him to neglect his duty; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 attempts by threats, demands or promises to influence an officer in the discharge of his duty,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab Subject to Division IX. 3, imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 74.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Assaulting, resisting, obstructing etc., officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 assaults; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 by force resists, molests or obstructs; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 endeavours to intimidate,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
an officer in the execution of his duty, or a person acting in aid or assistance of an officer in the execution of his duty, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab Subject to Division IX. 3, imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 75.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Rescuing seized goods, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
rescues any goods that have been seized; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 destroys any goods, or any documents relating to any goods, to prevent\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the seizure or the securing of the goods; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the proof of an offence,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab Subject to Division IX. 3, imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 76.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Collusion and similar offences by officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 An officer who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
makes a collusive seizure; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 delivers up, or makes an agreement to deliver up or not to seize, any goods liable to forfeiture; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 conspires or connives with any person\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid2251597 (i)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 to neglect his duty; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs111\fs24\insrsid2251597 (ii)\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 to do any act by which any Act relating to excise may be evaded,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab Subject to Division IX. 3, imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af297\afs26\alang1025 \ltrch\fcs0 \b\i\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid2251597 Division 3.}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
\par Penalties.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 77.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Penalties in addition to forfeitures.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 All penalties under this Act are in addition to any forfeitures.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 78.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Minimum fines.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 The minimum penalty for an offence against this Act that is punishable by a fine is 5% of the maximum fine that may be imposed under this Act for the offence.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 79.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Maximum penalties in certain cases.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Notwithstanding anything in this Act, if a fine only 
is provided by this Act for an offence and the maximum fine is less than three times the value of any goods in respect of which the offence is committed, the maximum penalty for the offence is three times that value.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person may be charged at the same time with\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
an offence against this Act; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 an intent to defraud the public revenue,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
and if he is convicted of both the offence and of that intent the maximum penalty is twice that which is otherwise provided for the offence.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 80.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Penalty on second conviction.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
a person is convicted of an offence against this Act for which a fine only is provided; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 he had previously been convicted of a similar offence against this Act,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the court may, instead of or in addition to imposing a fine, impose a penalty of imprisonment for a term of not less than six months and not exceeding two years, with or without the right of release on payment of a penalty.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART X. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 EXCISE PROSECUTIONS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 81.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Interpretation of Part X.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 In this Part, }{\rtlch\fcs1 \ab\af297\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid2251597 \'93excise prosecution\'94}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  means any proceedings by the Customs for\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the recovery of a penalty under any Act relating to excise; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the condemnation of any goods seized as forfeit.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 82.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Institution of prosecutions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 82 amended by No. 18 of 1982, Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An excise prosecution may be instituted\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 82(1)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
in the National Court, by appropriate proceedings in the name of the Commissioner General; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 82(1)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 \tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
if the penalty does not exceed K1,000.00 or the excess is abandoned\endash in the name of a Collector.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 82(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 82(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where an excise prosecution has been instituted by an officer in the name of the Commissioner General, the prosecution shall, in the absence of evidence to the contrary, be deemed to have been instituted by the authority of the Commissioner General.

\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 82(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 82(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Production of a telegram or radiogram purporting\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
to be sent by the Commissioner General; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 to authorize an officer to institute any excise prosecution or proceedings,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is admissible in evidence in the prosecution or proceedings, and shall be accepted as evidence of the authority of the officer to institute the prosecution or proceedings in the name of the Commissioner General. 
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 83.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Commencement of prosecutions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 An excise prosecution may be brought within five years after the cause of the prosecution.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 84.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Protection to witnesses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 84(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 84(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
A witness on behalf of the Commissioner General or an officer in an excise prosecution shall not be compelled to disclose\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the fact that he received or gave any information; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the nature of the information; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the name of the person who gave the information.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 In an excise prosecution an officer appearing as a witness shall not be compelled to produce any reports\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
made or received by him confidentially in his official capacity; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 containing confidential information.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 85.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Averments.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 In an excise prosecution, the averment of the prosecutor or plaintiff contained in the information, complaint, declaration or claim is }{\rtlch\fcs1 
\ai\af297\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid2251597 prima facie}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  evidence of the matter or matters averred.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 This section applies to any matter averred even if\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
evidence in support or rebuttal of the matter averred or of any other matter is given by witnesses; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the matter averred is a mixed question of law and fact,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
but in a case to which Paragraph (b) applies the averment is }{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid2251597 prima facie}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597  evidence of the fact only.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Any evidence given by witnesses in support or rebuttal of a matter averred shall be considered on its merits, and the credibility and probative value of the evidence is not increased or diminished by reason of this section.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 This section does not lessen or affect any onus of proof otherwise falling on the defendant.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 86.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Levy of penalty on goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 86 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Where a pecuniary penalty adjudged against a person is unpaid, the Commissioner General may levy the penalty by the sale of any goods belonging to the person that are from time to time subject to the control of the Customs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 87.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Effect of imprisonment.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 A person shall not be twice imprisoned on the same conviction, but the suffering of imprisonment for non-payment of a penalty does not release the penalty or affe
ct the right of the Customs to collect the amount in any manner provided by this Act otherwise than by imprisonment of the person convicted.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 88.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Costs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 In an excise prosecution\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the court may award costs against any party or claimant; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 all provisions relating to recovery of penalties (except commitment to gaol) extend to the recovery of any costs adjudged to be paid.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART XI. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 DISPUTES AS TO DUTY.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 89.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Deposit of duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 89(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 89(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Subject to Subsection (4), if a dispute arises as to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the amount or rate of duty on any goods; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the liability of any goods to duty,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the owner of the goods may deposit with the Commissioner General the amount of duty demanded.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 When a deposit is made in accordance with Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
on making a proper entry the owner of the goods is entitled to delivery of the goods; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the amount of the deposit shall be deemed to be the amount of the proper duty unless the contrary is determined in proceedings brought under Subsection (3).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 89(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 89(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Within six months after making the deposit, the owner of the goods may bring proceedings against the Commissioner General in any court of competent jurisdiction for the recovery of the whole or part of the amount of the 
deposit, in which case any excess of the deposit over the proper duty as determined in the proceedings shall be refunded by the Commissioner General to the owner, plus interest at the rate of 5% per annum.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 89(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{
\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 89(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s2.}}}{
\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 This section does not apply in a case where the Commissioner General is of opinion that an evasion of this Act has been committed or attempted.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART XII. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 SETTLEMENT OF DISPUTES BY THE COMMISSIONER GENERAL}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Part XII: heading amended by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 90.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Disputes as to contraventions of Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 90 amended by No. 18 of 1982. Sched. 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 90(1) amended by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 90(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 
 1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 If a di
spute arises between an officer and a person concerning a contravention of this Act, the Commissioner General may, with the consent of that person, inquire into and determine the dispute in the prescribed manner.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 90(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 90(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An inquiry under th
is section shall be held in public, and the Commissioner General may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
summon the parties and any witnesses to appear before him; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 take evidence on oath or affirmation; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 require the production of documents; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 allow reasonable expenses to witnesses and costs to the successful party.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person who is summoned as a witness in an inquiry under this section and who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 disobeys the summons; or

\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 refuses to be sworn or affirmed as a witness; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 c}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 refuses or fails to produce a document that he is required to produce; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 d}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 being sworn or affirmed as a witness, refuses or fails to answer a question that is lawfully put to him,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 90: Penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 37 of 1993), s2, Schedule 2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A fine not exceeding K200.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (4)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 90(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 90(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
In an inquiry under this section, the Commissioner General may, by order, impose, enforce, mitigate or remit any penalty or forfeiture that he finds to have been incurred.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (5) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
An order under Subsection (4) shall be immediately published in the National Gazette, and a copy of the order shall be delivered to the person concerned.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (6) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 An order under Subsection (4) is final, and may be enforced in the same way as an order of a court of summary jurisdiction.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 91.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Settlement of other disputes.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 91(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 91(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
If a dispute as to a matter not involving a contravention of this Act arises under this Act or in relation to the Customs, the Commissioner General may, at the request of the parties, determine the matter.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2)}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 91(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 91(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5, Schedule 1.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
In a case to which Subsection (1) applies, the Commissioner General may inform his mind on the matter in such manner as he thinks proper, and his decision is final.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\caps\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs84\fs24\insrsid2251597 PART XIII. \endash  }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 MISCELLANEOUS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 92.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Alteration of certain agreements in cases of alteration of duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 If after an agreement is made
 for the sale or delivery, duty-paid, of any excisable goods, an alteration takes place in the duty collected that affects the goods before they are entered for home consumption, in the absence of any express written provision to the contrary, this sectio
n applies and the agreement shall be deemed to have been altered accordingly.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
If the alteration to the duty is a new duty or an increase in duty, the seller may, after payment of the new or increased duty, add the difference to the agreed price.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 If 
the alteration to the duty is the abolition or reduction of duty, the purchaser may deduct the difference from the agreed price.
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (4) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Any refund or payment of additional duty resulting from the alteration to the duty not being finally adopted shall be allow
ed between the parties in such manner as the case requires.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 93.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Recovery of excise duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 93 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Commissioner General of Internal Revenue (Consequential Amendments) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1993 (No. 1 of 1993), s5.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Excise duty is a debt to the State\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
charged on the goods in respect of which it is payable; and
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 payable by the owner of the goods,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
and may be recovered in any court of competent jurisdiction by proceedings in the name of the Commissioner General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 93A.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Issue of clearance certificate.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 93A inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1999 (No 18 of 1999), s2.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
Upon application by or on behalf of a person about to leave Papua New Guinea, the Commissioner General may, where he is satisfied\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
that duty is not payable by that person; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 that arrangements have been made to the satisfaction of the Commissioner General for the payment of any duty that is or may become payable by that person,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
issue a certificate that there is no objection to the departure of that person from Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A certificate issued under Subsection (1) remains in force until\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
the expiration of a period of one month from the date of issue of the certificate or such other period, if any, as is specified in the certificate; or
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 the certificate is revoked,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 
whichever first occurs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 93B.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Clearance certificate to be produced to shipowner etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 
\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 93B inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Excise (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597  1999 (No 18 of 1999), s3.}}}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs113\fs24\insrsid2251597 (1) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 When so required by the C
ommissioner General, the owner or charterer, or an agent or other representative of the owner or charterer, of a ship or aircraft shall not issue or permit the issue of an authority for a person to travel from Papua New Guinea on the ship or aircraft unle
ss there has been presented to the owner, charterer, agent or other representative, as the case may be, a certificate issued in respect of that person under Section 93A, being a certificate that is in force on the date on which it is presented.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (2) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person
 who, in contravention of Subsection (1), issues, or permits the issue of, an authority for a person to travel on a ship or aircraft is personally liable to pay the amount of duty, if any, that is or may become payable by that last mentioned person and, i
n addition, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab A fine not less than K400.00 and not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (3) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 Where a ship or aircraft departs from a place at which the ship or aircraft has taken on board a passenger in respect of whom a certificate issued un
der the Section 93A has been presented for the purpose of obtaining authority for that person to travel from Papua New Guinea in that ship or aircraft, the owner or charterer of the ship or aircraft, or, where the owner or charterer does not have a place 
o
f business at that place, the principal agent of the owner or charterer at that place, shall, not later than the first working day after the departure of the ship or aircraft from that place, or as soon thereafter as is practicable, lodge, or cause to be 
lodged, at the office of the Commissioner General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 a}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 the certificate; and

\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 (}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid2251597 b}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs82\fs24\insrsid2251597 )\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 a list showing the name, last known address i
n Papua New Guinea and place of destination of every person (other than members of the crew or staff of the ship or aircraft) taken on board the ship or aircraft at that first-mentioned place.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid2251597 (4) }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \fs24\insrsid2251597 A person who fails to comply with the last preceding subsection is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 Penalty:\tab A fine of not less than K400.00 and not exceeding K1,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 94.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Rebates of excise duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 If any rebate is allowed in respect of excise duty, the allowance shall be made and duty shall be paid in the prescribed manner.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 94A}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs18\caps\fs24\super\insrsid2251597 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid2251597 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid2251597 Section 94A added by No. 42 of 1978, s2; Repealed by No. 18 of 2004, s. 4.}}}{
\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 .\tab [}{\rtlch\fcs1 \ai\af297\afs24 \ltrch\fcs0 \i\caps\fs24\insrsid2251597 Repealed}{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 .]
\par }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 95.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Declarations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 A declaration for the purposes of this Act may be made before a justice, a Commissioner of Declarations or an officer.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af297\afs26\alang1025 \ltrch\fcs0 \b\f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid2251597 96.\tab }{\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 \caps\fs24\insrsid2251597 Regulations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af297\afs26\alang1025 \ltrch\fcs0 \f297\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af297\afs24 \ltrch\fcs0 
\fs24\insrsid2251597 
The Head of State, acting on advice, may make regulations, not inconsistent with this Act, prescribing all matters that by this Act are required or permitted to be prescribed, or that are necessary or convenient to be prescribed for carrying out or giving
 effect to this Act, or for the conduct of any business relating to excise.
\par 
\par 
\par Office of Legislative Counsel, PNG
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