Excise Order, 2006 · As enacted · Part III · Levying of Excise Duties
20. Remission of excise duty on goods lost etc. before or after removal from excise control
Official textFrom Attorney General's Chambers, unchanged
If any dutiable goods are, by unavoidable accident, lost, damaged or destroyed at any time after their arrival within Brunei Darussalam, and before removal from excise control, the Controller may remit the whole or any part of the excise duty payable thereon.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
After removal of any goods from excise control, no abatement of excise duties shall be allowed on any such goods on account of loss or damage, or on account of any claim-fa)
to pay excise duty at a preferential rate; or
{b)
that the weight, measure, volume or value as determined by the proper officer of excise for the purpose of ascertaining the excise duty on such goods, or any other factor affecting the goods, is incorrect,
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;
706
unless notice in writing of the claim has been given at or before the time of the removaL
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;
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;
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