Excise Order, 2006 · As enacted
Section 142
Official textFrom Attorney General's Chambers, unchanged
The Controller or any senior officer of excise authorised by the
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
Controller may compound any offence under paragraphs {a), (b), {e) and {f) of 761
BRUNEI DARUSSALAM GOVERNMENT GAZETTE 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 $1,000.
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
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
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.
import
"import" means to bring or cause to be brought into Brunei Darussalam by land, sea or air: Provided that goods bona fide in transit, including goods for transhipment, shall not, for the purpose of levy of excise duties, be deemed to be imported unless they are or become unexcisable goods;
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
import
Defined · s 2"import" means to bring or cause to be brought into Brunei Darussalam by land, sea or air: Provided that goods bona fide in transit, including goods for transhipment, shall not, for the purpose of levy of excise duties, be deemed to be imported unless they are or become unexcisable goods;
senior officer of excise
Defined · s 2"senior officer of excise" means any senior officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
Part XVI
Offences and Penalties
Part XVII