Excise Order, 2006 · As enacted · Part III · Levying of Excise Duties
15. Re-imposition of excise duty
Official textFrom Attorney General's Chambers, unchanged
If any goods, on which excise duty has not been paid by reason of an exemption granted under section 13 or under any other written law, cease to comply with the conditions subject to which such exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for such exemption, such goods shall, upon such cesser, become liable to the excise duty, and the person to whom such exemption was granted and any person found in possession of such goods shall be jointly and severally liable to pay such excise duty:
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Provided that if the Controller is satisfied that at the time when any such goods become liable to excise duty under this subsection the value thereof is less than the value at the time when exemption was granted, he shall fix the value thereof as at the time when such goods become so liable to excise duty and duty shall be paid accordingly.
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;
If any goods, which are liable to excise duty under subsection (1)
and on which such duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be unexcisable goods within the meaning of this Order.
unexcisable goods
"unexcisable goods" means goods in respect of which a breach of this Order has been committed;
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;
unexcisable goods
Defined · s 2"unexcisable goods" means goods in respect of which a breach of this Order has been committed;
Part IV
Part VI
Part VII
Part VIII
Manufacture
Part IX
Storage of Dutiable Goods
Part X
Sale of Intoxicating Liquors
Part XI
Part C
Part XII
Drawback
Part XIII
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII