1986 Ed.] Industrial Training (Clothing Industry)
[CAP. 318
shall be liable on conviction to a fine of $5,000 and, commencing with the day following the date of conviction for the offence, to a further fine of $100 for every day during which the offence continues. (Amended, L.N. 294/82)
25. (1) If after a levy has been paid under section 23 on the F.O.B. value of the clothing items stated in the declaration lodged under that section, the Commissioner has reason to believe that the F.O.B. value of the clothing items has been understated, he may assess the F.O.B. value of the clothing items and calculate the amount of levy due in respect of that value, and, by notice in writing served personally or sent by post, require the exporter to pay the difference between the levy calculated under this subsection and the levy paid within such period, being not less than 7 days, as may be specified in the notice.
(2) Where the Commissioner has reason to believe that an exporter has not lodged a declaration when required to do so by section 23, he may assess the F.O.B. value of the clothing items and calculate the amount of levy due in respect of that value and, by notice in writing served personally or sent by post, require the exporter to pay the levy so calculated within such period, being not less than 7 days, as may be specified in the notice.
(3) Where the Commissioner has reason to believe that-
(a) an exporter has understated the F.O.B. value of the clothing items in a declaration lodged under section 23; or
(b) an exporter has failed to lodge a declaration when required to do so by section 23,
he may impose on the exporter a surcharge not exceeding 20 times the difference which an exporter is required to pay under subsection (1) or, as the case may be, the levy which an exporter is required to pay under subsection (2), and the surcharge imposed under this subsection shall be included in and payable in accordance with the notice served or sent under subsection (1) or (2), as the case may be:
Provided that no surcharge imposed under this subsection shall exceed $10,000. (Amended, 4 of 1984, s. 4)
(4) If, in making an assessment under subsection (1) or (2) the actual F.O.B. value of the clothing items is not known to the Commissioner and cannot reasonably be ascertained by him, he may assess the F.O.B. value of the clothing items at such amount as in his opinion represents the fair value for those clothing items.
(5) An exporter shall comply with a notice under subsection (1) or (2) notwithstanding that he may wish to object to the levy or surcharge imposed under this section.
(6) No levy under subsection (1) or (2) and no surcharge under subsection (3) shall be imposed---
(a) 2 years after the export of the clothing items; or
11
Power of Commissioner to impose levy and surcharge.
1986 Ed.] Industrial Training (Clothing Industry)
[CAP. 318
shall be liable on conviction to a fine of $5,000 and, commencing with the day following the date of conviction for the offence, to a further fine of $100 for every day during which the offence continues. (Amended, L.N. 294/82)
25. (1) If after a levy has been paid under section 23 on the F.O.B. value of the clothing items stated in the declaration lodged under that section, the Commissioner has reason to believe that the F.O.B. value of the clothing items has been understated, he may assess the F.O.B. value of the clothing items and calculate the amount of levy due in respect of that value, and, by notice in writing served personally or sent by post, require the exporter to pay the difference between the levy calculated under this subsection and the levy paid within such period, being not less than 7 days, as may be specified in the notice.
(2) Where the Commissioner has reason to believe that an exporter has not lodged a declaration when required to do so by section 23, he may assess the F.O.B. value of the clothing items and calculate the amount of levy due in respect of that value and, by notice in writing served personally or sent by post, require the exporter to pay the levy so calculated within such period, being not less than 7 days, as may be specified in the notice.
(3) Where the Commissioner has reason to believe that-
(a) an exporter has understated the F.O.B. value of the clothing items in a declaration lodged under section 23; or
(b) an exporter has failed to lodge a declaration when required
to do so by section 23,
he may impose on the exporter a surcharge not exceeding 20 times the difference which an exporter is required to pay under subsection (1) or, as the case may be, the levy which an exporter is required to pay under subsection (2), and the surcharge imposed under this subsection shall be included in and payable in accordance with the notice served or sent under subsection (1) or (2), as the case may be:
Provided that no surcharge imposed under this subsection shall exceed $10,000. (Amended, 4 of 1984, s. 4)
(4) If, in making an assessment under subsection (1) or (2) the actual F.O.B. value of the clothing items is not known to the Commissioner and cannot reasonably be ascertained by him, he may assess the F.O.B. value of the clothing items at such amount as in his opinion represents the fair value for those clothing items.
(5) An exporter shall comply with a notice under subsection (1) or (2) notwithstanding that he may wish to object to the levy or surcharge imposed under this section.
(6) No levy under subsection (1) or (2) and no surcharge under subsection (3) shall be imposed---
(a) 2 years after the export of the clothing items; or
11
Power of Commissioner to impose levy and surcharge.
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