Excise Order, 2006 · As enacted · Part XVI · Offences and Penalties
146. Penalty for various offences
Official textFrom Attorney General's Chambers, unchanged
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;
unexcisable goods
"unexcisable goods" means goods in respect of which a breach of this Order has been committed;
{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;
prohibited goods
"prohibited goods" means goods the import of which is prohibited, either absolutely or conditionally, by an order under section 28 or by any other written law for the time being in force in Brunei Darussalam;
{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;
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
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{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;
{(}
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;
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;
{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;
intoxicating liquor
"intoxicating liquor" includes any alcohol, or any liquid containing more than 2 per centum of proof spirit, which is fit or intended to be or which can by any means be converted for use as a beverage;
{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
proper officer of excise
"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
{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 -
vessel
"vessel" includes any ship or boat or any other description of vessel used in navigation;
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in the case of unexcisable goods, such goods being dutiable goods, for the fi.rst offence, to a fi.ne 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 fi.ne, 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;
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;
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;
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.
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.
Terms defined in s 2
aircraft
Defined · s 2"aircraft" includes any kind of craft which may be used for the conveyance of passengers or goods by air;
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;
intoxicating liquor
Defined · s 2"intoxicating liquor" includes any alcohol, or any liquid containing more than 2 per centum of proof spirit, which is fit or intended to be or which can by any means be converted for use as a beverage;
prohibited goods
Defined · s 2"prohibited goods" means goods the import of which is prohibited, either absolutely or conditionally, by an order under section 28 or by any other written law for the time being in force in Brunei Darussalam;
proper officer of excise
Defined · s 2"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
unexcisable goods
Defined · s 2"unexcisable goods" means goods in respect of which a breach of this Order has been committed;
vessel
Defined · s 2"vessel" includes any ship or boat or any other description of vessel used in navigation;
Part XVII