Section 142
Section 142
(1)
The Controller or any senior officer of excise authorised by the Controller may compound any offence under paragraphs (a), (b), (e) and (f) of subsection (1) of section 144, paragraphs (d), (e), (f), (g) and (h) of subsection (1) of section 146 and any other offence under this Order which is prescribed to be a compoundable offence, by collecting from the person reasonably suspected of having committed such offence a sum not exceeding $5,000.
(2)
On the payment of such sum –
(a)
the person reasonably suspected of having committed an offence, if in custody, shall be discharged and no further proceedings shall be taken against him; and
(b)
any property seized shall be released and no further proceedings shall be taken against such property, unless the property consists of goods the import of which is prohibited or of goods manufactured in Brunei Darussalam without a licence in contravention of this Order in which case such goods shall be forfeited:
Provided that where the prohibition or contravention is conditional upon a licence being issued or permission being granted in respect of the import or manufacture of such goods, a senior officer of excise may release such goods if a licence or permission is subsequently issued or granted by any relevant authority.
No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause.