| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 158B. Commissioner may refrain from collecting duty in certain cases. | |
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Excisable goods liable to duty on re-importation. | Disputes. |
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| Commissioner may refrain from recovering duty in certain cases. 9 of 1992, s. 13, 8 of 1997, s. 8, 11 of 2000, s. 12. | 158B.(1) Notwithstanding the provisions of this Act, in any case where the Commissioner is of the opinion that he should refrain from recovery of duty or penalty or both, from any person by reason of impossibility or undue difficulty or the expense of the recovery of the duty or penalty or both, or due to any other reasonable cause, the Commissioner may refrain from recovery of the duty or penalty or both and thereupon liability to the duty or penalty or both shall be deemed to be extinguished and shall make quarterly returns to the Minister of all the amounts of duties or penalties not recovered pursuant to this subsection:
Provided that in any case where the amount of duty or penalty exceeds five hundred thousand shillings, the Commissioner shall first seek the prior written approval of the Minister. (2) Where the Commissioner has decided to refrain from recovering duty or penalty or both under subsection (1), he shall report that decision in writing to the Minister as soon as possible after the 30th June next following his decision. (3) Where a case has been referred to him, and where he considers it appropriate, the Minister may, in writing, direct Commissioner to - (b) obtain the direction of the court upon the case. |
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