Excise Order, 2006 · s 11

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11.
Classification and valuation by proper officer of excise
(1)
A proper officer of excise may, in respect of any dutiable or unexcisable goods-
701

BRUNEI DARUSSALAM GOVERNMENT GAZETTE fa)
determine the class of goods to which such dutiable or unexcisable goods belong; and
{b) value, weigh, measure or otherwise examine, or cause to be valued, weighed, measured or otherwise examined such dutiable or unexcisable goods, for the purpose of ascertaining the excise duty leviable thereon.
(2)
All necessary operations relating to the valuation, weighing, measuring or examination of dutiable or unexcisable goods shall be performed by or at the expense of the owner thereof or his agent:
Provided that the proper offi.cer of excise may at his discretion direct that any such operations shall be performed by persons under his control, and in any case such operations shall be performed at the expense of the owner or his agent.
(3)
When a valuation of any goods has been made by a proper offi.cer of excise, such valuation shall be presumed to be correct until the contrary is proved.
(4)
Any person who is dissatisfied with a decision of the proper offi.cer of excise under subsection (1) as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection ( 1) of section 9 or with the valuation, weighing, measuring or examining of any goods may pay the excise duty levied under protest.
(5)
Where excise duty has been paid under protest, the proper offi.cer of excise shall, within 30 days of such payment being made, refer any question as to classification or valuation of goods to the Controller for his decision.

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s 11Classification and valuation by proper officer of excise

(1)

A proper officer of excise may, in respect of any dutiable or unexcisable goods-

701

BRUNEI DARUSSALAM GOVERNMENT GAZETTE fa)

determine the class of goods to which such dutiable or unexcisable goods belong; and

{b) value, weigh, measure or otherwise examine, or cause to be valued, weighed, measured or otherwise examined such dutiable or unexcisable goods, for the purpose of ascertaining the excise duty leviable thereon.

(2)

All necessary operations relating to the valuation, weighing, measuring or examination of dutiable or unexcisable goods shall be performed by or at the expense of the owner thereof or his agent:

Provided that the proper offi.cer of excise may at his discretion direct that any such operations shall be performed by persons under his control, and in any case such operations shall be performed at the expense of the owner or his agent.

(3)

When a valuation of any goods has been made by a proper offi.cer of excise, such valuation shall be presumed to be correct until the contrary is proved.

(4)

Any person who is dissatisfied with a decision of the proper offi.cer of excise under subsection (1) as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection ( 1) of section 9 or with the valuation, weighing, measuring or examining of any goods may pay the excise duty levied under protest.

(5)

Where excise duty has been paid under protest, the proper offi.cer of excise shall, within 30 days of such payment being made, refer any question as to classification or valuation of goods to the Controller for his decision.