Section 146
Section 146
(1)
Any person who –
(a)
is concerned in importing any unexcisable goods, or any prohibited goods contrary to such prohibition, whether such unexcisable or prohibited goods have been shipped, unshipped, delivered or not;
(b)
ships, unships, delivers or assists or is concerned in the shipping, unshipping or delivery of any unexcisable goods, or any prohibited goods contrary to such prohibition;
(c)
illegally removes or withdraws or in any way assists or is concerned in the illegal removal or withdrawal of any goods from any excise control;
(d)
knowingly harbours, keeps, conceals, or is in possession of, or permits, suffers, causes or procures to be harboured, kept or concealed, any unexcisable or prohibited goods;
(e)
is in any way knowingly concerned in conveying, removing, depositing or dealing with any dutiable, unexcisable or prohibited goods with intent to defraud the
Government of any excise duty thereon, or to evade any of the provisions of this Order or to evade any prohibition applicable to such goods;
(f)
being a passenger or other person, is found to have in his baggage or upon his person or otherwise in his possession, after having denied that he has any dutiable or prohibited goods in his baggage or upon his person or otherwise in his possession, any dutiable or prohibited goods;
(g)
is in any way knowingly concerned in any fraudulent evasion or attempt at fraudulent evasion of any excise duty, or in evasion or attempt at evasion of any prohibition of import;
(h)
stores, keeps or has in his possession any dutiable or prohibited goods except under excise control, or stores, keeps or has in his possession any unexcisable goods;
(i)
is in any way knowingly concerned in the manufacture of any dutiable goods in contravention of section 53;
(j)
is in any way knowingly concerned in bottling, blending, compounding or varying any intoxicating liquor in contravention of section 56;
85
BLUV as of 8th August 2018
(k)
opens, breaks, alters or in any way interferes with any lock, seal, mark or other fastening placed by a proper officer of excise except by lawful authority; or
(l)
interferes in any way with any vessel, aircraft, vehicle, instrument or other thing used for any purpose relating to excise, shall be guilty of an offence and liable on conviction –
(i)
subject to sub-paragraph (ia), in the case of unexcisable goods, such goods being dutiable goods, for the first offence, to a fine of not less than 6 times the amount of the excise duty or $40,000, whichever is the lesser amount, and of not more than 20 times the amount of excise duty or $40,000, whichever is the greater amount, and for a second or any subsequent conviction, to such fine, to imprisonment for a term not exceeding 2 years or both:
Provided that when the amount of excise duty cannot be ascertained, the penalty may amount to a fine not exceeding
$40,000;
(ia)
in the case of unexcisable goods, such goods being dutiable goods consisting of wholly or partly of tobacco –
(A)
for the first offence, to a fine of –
(AA) not less than 8 times the amount of excise duty or
$5,000, whichever is the greater amount; and
(AB) not more than 15 times the amount of excise duty or $50,000, whichever is the greater amount; and
(B)
for a second or any subsequent conviction, to a fine of –
(BA) not less than 20 times the amount of the excise duty or $10,000, whichever is the greater amount;
and
(BB) not more than 30 times the amount of excise duty or $100,000, whichever is the greater amount, imprisonment for a term not exceeding 3 years or both,
86
BLUV as of 8th August 2018
except that when the amount of excise duty cannot be ascertained, the penalty may amount to a fine not exceeding
$100,000;
(ii)
in the case of unexcisable goods, such goods not being dutiable or prohibited, to a fine not exceeding twice the value of the goods or $8,000, whichever is the greater amount:
Provided that where the value cannot be ascertained, the penalty may amount to a fine not exceeding $8,000;
(iii)
subject to sub-paragraph (iiia), in the case of prohibited goods, to a fine of not less than twice the value of the goods or $40,000, whichever is the lesser amount, and of not more than 5 times the value of the goods or $40,000, whichever is the greater amount:
Provided that where the value of the goods cannot be ascertained, the penalty may amount to a fine not exceeding
$40,000;
(iiia) in the case of prohibited goods, such goods consisting of intoxicating liquor –
(A)
for the first offence, to a fine of –
(AA) not less than 8 times the amount of excise duty or
$5,000, whichever is the greater amount; and
(AB) not more than 15 times the amount of excise duty or $50,000, whichever is the greater amount; and
(B)
for a second or any subsequent conviction, to a fine of –
(BA) not less than 20 times the amount of the excise duty or $10,000, whichever is the greater amount;
and
(BB) not more than 30 times the amount of excise duty or $100,000, whichever is the greater amount, imprisonment for a term not exceeding 3 years or both,
87
BLUV as of 8th August 2018
except that when the amount of excise duty cannot be ascertained, the penalty may amount to a fine not exceeding
$100,000;
(iv)
in the case of manufactured goods, for the first offence, to a fine of not less than 6 times the amount of the excise duty or $20,000, whichever is the lesser amount, and of not more than 20 times the amount of excise duty or $20,000, whichever is the greater amount, and for a second or any subsequent conviction, to such fine, to imprisonment for a term not exceeding 2 years or both:
Provided that when the amount of excise duty cannot be ascertained, the penalty may amount to a fine not exceeding
$20,000.
(2)
In any prosecution under this section or under section 155, any dutiable, unexcisable or prohibited goods shall be deemed to be dutiable, unexcisable or prohibited goods, as the case may be, to the knowledge of the defendant unless the contrary is proved by such defendant.
(3)
In this section –
“tobacco” has the meaning assigned to it in the Tobacco Order, 2005
(S 49/2005) and includes –
(a)
tobacco products; and
(b)
any tobacco substitute which is capable of being smoked;
“tobacco products” has the meaning assigned to it in the Tobacco Order, 2005
(S 49/2005).
88
BLUV as of 8th August 2018
Evading duty by unauthorised modification of computer program or data.