|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|214. Power of Commissioner to compound offence by agreement.|
|Power of officer to prosecute.||Attendance of master before Commissioner.|
|Power of Commissioner to compound offence by agreement.
10 of 1980, s. 2.
PART XVII-SETTLEMENT OF CASES BY THE COMMISSIONER
.(1) The Commissioner may, where he is satisfied that a person has committed an offence under this Act in respect of which a penalty of a fine is provided, or in respect of which anything is liable to forfeiture, compound the offence and may order that person to pay such sum of money, not exceeding the amount of the fine to which he would have been liable if he had been prosecuted and convicted for the offence, as he may think fit; and he may order anything liable to forfeiture in connection therewith to be condemned:
Provided that the Commissioner shall not exercise his powers under this section unless the person in writing admits that he has committed the offence and requests the Commissioner to deal with the offence under this section.
(2) Where the Commissioner makes an order under this section -
(a) the order shall be put into writing and shall have attached to it the request of the person to the Commissioner to deal with the matter; and
(b) the order shall specify the offence which the person committed and the penalty imposed by the Commissioner; and
(c) a copy of the order shall be given to the person if he so requests; and
(d) the person shall not be liable to further prosecution in respect of the offence save with the express consent in writing thereto of the Attorney-General; and, unless that consent has been given, if a prosecution is brought it shall be a good defence for that person to prove that the offence with which he is charged has been compounded under this section; and
(c) subject to paragraph (d), the order shall be final and shall not be subject to appeal and may be enforced in the same manner as a decree or order of the High Court.