E 10
CAP. 60]
Import and Export (Registration) Regulations
[1986 Ed.
[Subsidiary]
Assessment of extra charges in certain circumstances, penalties
and appeals. L.N. 172/71. L.N. 294/82.
L.N. 260/83.
L.N. 46/84.
(2) Any person who, without reasonable excuse, fails, neglects or refuses to comply within a reasonable time with a requirement of the Commissioner made upon him under paragraph (1) shall be guilty of an offence and shall be liable on summary conviction to a fine of $5,000, and the court may order the person convicted within a time specified in the order to comply with the requirement of the Commissioner.
(3) Any person who, without reasonable excuse, does not comply with the order of a court made upon him under paragraph (2) shall be guilty of an offence and shall be liable to a fine of $5,000 and, commencing with the day following the date of conviction for non-compliance with such order, to a fine of $150 in respect of every day during which such offence continues.
10. (1) Where the Commissioner has reason to believe that the value or aggregate value of any article or articles in relation to which an import or export declaration has been lodged pursuant to regulation 4(1) or 5(1) has been understated therein to such extent as to reduce the amount of the charge which would otherwise have been payable under regulation 8, he shall assess the extra charge which would have been payable under that regulation if the value or aggregate value of the article or articles had not been understated in the declaration, and shall in writing served personally or sent by post notify the person who lodged the declaration accordingly and demand from him payment of such extra charge together with such penalty (amounting to not more than 20 times such extra charge) as the Commissioner sees fit to impose, and, subject to the decision of the Governor on any appeal under paragraph (4), such extra charge or, where varied on such an appeal, such extra charge as varied and such penalty (if any) or, where varied on such an appeal, such penalty as varied shall be a civil debt due to the Crown:
Provided that no penalty imposed under this paragraph shall exceed $10,000.
(2) In assessing an extra charge under paragraph (1), if the actual value of the article or articles upon which such assessment depends is unknown to the Commissioner and cannot reasonably be ascertained by him, he shall assess the value or aggregate value of the article or articles at such amount as in his opinion represents a fair value for such article or articles, and the extra charge under paragraph (1) shall be assessed on the basis of such value or aggregate value.
(2A) Any person who is required to pay an extra charge or penalty under paragraph (1) may, by notice in writing served on the Commissioner within 21 days after the receipt of the notice under paragraph (1), object to the extra charge or penalty without prejudice to his right of appeal to the Governor under paragraph (3).
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E 10
CAP. 60]
Import and Export (Registration) Regulations
[1986 Ed.
[Subsidiary]
Assessment of extra charges in certain circumstances, penalties
and appeals. L.N. 172/71. L.N. 294/82.
L.N. 260/83.
L.N. 46/84.
(2) Any person who, without reasonable excuse, fails, neglects or refuses to comply within a reasonable time with a requirement of the Commissioner made upon him under paragraph (1) shall be guilty of an offence and. shall be liable on summary conviction to a fine of $5,000, and the court may order the person convicted within a time specified in the order to comply with the requirement of the Commissioner.
(3) Any person who, without reasonable excuse, does not comply with the order of a court made upon him under paragraph (2) shall be guilty of an offence and shall be liable to a fine of $5,000 and, commencing with the day following the date of conviction for non-compliance with such order, to a fine of $150 in respect of every day during which such offence continues.
10. (1) Where the Commissioner has reason to believe that the value or aggregate value of any article or articles in relation to which an import or export declaration has been lodged pursuant to regulation 4(1) or 5(1) has been understated therein to such extent as to reduce the amount of the charge which would otherwise have been payable under regulation 8, he shall assess the extra charge which would have been payable under that regulation if the value or aggregate value of the article or articles had not been understated in the declaration, and shall in writing served personally or sent by post notify the person who lodged the declaration accordingly and demand from him payment of such extra charge together with such penalty (amounting to not more than 20 times such extra charge) as the Commissioner sees fit to impose, and, subject to the decision of the Governor on any appeal under paragraph (4), such extra charge or, where varied on such an appeal, such extra charge as varied and such penalty (if any) or, where varied on such an appeal, such penalty as varied shall be a civil debt due to the Crown:
Provided that no penalty imposed under this paragraph shall exceed $10,000.
(2) In assessing an extra charge under paragraph (1), if the actual value of the article or articles upon which such assessment depends is unknown to the Commissioner and cannot reasonably be ascertained by him, he shall assess the value or aggregate value of the article or articles at such amount as in his opinion represents a fair value for such article or articles, and the extra charge under paragraph (1) shall be assessed on the basis of such value or aggregate value.
(2A) Any person who is required to pay an extra charge or penalty under paragraph (1) may, by noitce in writing served on the Commissioner within 21 days after the receipt of the notice under paragraph (1), object to the extra charge or penalty without prej- udice to his right of appeal to the Governor under paragraph (3).
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