Excise Order, 2006 · As enacted · Part IX · Storage of Dutiable Goods
69. Government lien over goods deposited in excise warehouse
Official textFrom Attorney General's Chambers, unchanged
(1}
Goods of a perishable nature deposited in an excise warehouse shall be cleared forthwith, and if not so cleared a senior officer of excise may sell such goods.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Goods of an inflammable nature deposited in an excise warehouse shall be cleared within 14 days of the date of deposit.
excise warehouse
"excise warehouse" means a customs warehouse or other place established by the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under section 59 of the Customs Order, 2006 for the deposit of dutiable goods;
Goods not of a perishable or inflammable nature deposited in an excise warehouse shall be cleared within 2 months of the date of deposit:
Provided that a senior officer of excise may permit any goods to remain deposited for such further periods of not less than one month at a time and not exceeding 6 months in the aggregate as he may think fit.
senior officer of excise
"senior officer of excise" means any senior officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
If any goods are not cleared within the time specified in subsection (2)
or (3) or if any warehouse rent in respect of any goods is not duly paid in the manner provided by section 67, a senior officer of excise may, after giving not less than 14 days notice in writing to the owner, if the name and address of such owner are known to him, or after due notice in the Gazette, if the name and address of such owner are not known to him, sell such goods by auction.
warehouse
"warehouse" means a place for the deposit of goods under excise controL (2) For the purposes of this Order, goods shall be deemed to be under excise control whilst they are deposited or held in any free trade zone, or in any place of manufacture, or in any Ports Department warehouse, excise warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of excise. (3) References in this Order {a) to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; (b) to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; (c) to a person (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of a partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.
( 5)
The proceeds of the sale of any such goods shall be applied to the payment of any excise duties, warehouse rent, port dues and rates and other charges which may be due in respect of such goods or of any other goods deposited by the owner of such goods, and the surplus, if any, shall be paid to the owner of such goods, and if the owner cannot be found within 2 months of the sale, such surplus shall be paid to the general revenue of Brunei Darussalam.
If at the sale of any goods no sufficient bid is forthcoming, the goods shall be forfeited to the Government and shall be disposed of in such manner as the Controller may direct.
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;
Every auction sale under this section shall be conducted by or in the presence of a senior officer of excise.
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;
excise warehouse
Defined · s 2"excise warehouse" means a customs warehouse or other place established by the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under section 59 of the Customs Order, 2006 for the deposit of dutiable goods;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
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;
warehouse
Defined · s 2"warehouse" means a place for the deposit of goods under excise controL (2) For the purposes of this Order, goods shall be deemed to be under excise control whilst they are deposited or held in any free trade zone, or in any place of manufacture, or in any Ports Department warehouse, excise warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of excise. (3) References in this Order {a) to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; (b) to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; (c) to a person (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of a partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.
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