Comparison View

Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  1985 RevEd
Written permission required for use or consumption of dutiable goods
9.—(1)  Subject to sections 5, 6, 8 and 10, no dutiable goods shall, without the written permission of a senior officer of customs not below the rank of Senior Superintendent of Customs and Excise, be used or consumed in a free trade zone.
(2)  Any person who contravenes subsection (1) shall be punished —
(a)on the first conviction with a fine of not less than 10 times the amount of the customs duty or tax or $5,000 whichever is the lesser amount, and of not more than 20 times the amount of the customs duty or tax or $5,000 whichever is the greater amount:
Provided that when the amount of customs duty or tax cannot be ascertained, the penalty may amount to a fine not exceeding $5,000; and
(b)on the second or subsequent conviction with such fine as prescribed in paragraph (a) and with imprisonment for a term not exceeding 2 years.
[10
Informal Consolidation | Amended Act 4 of 2003
Written permission required for use or consumption of dutiable goods
9.—(1)  Subject to sections 5, 6, 8 and 10, no dutiable goods shall, without the written permission of a senior officer of customs not below the rank of Assistant Director-General of Customs, be used or consumed in a free trade zone.
[4/2003 wef 01/04/2003]
(2)  Any person who contravenes subsection (1) shall be punished —
(a)on the first conviction with a fine of not less than 10 times the amount of the customs duty or tax or $5,000 whichever is the lesser amount, and of not more than 20 times the amount of the customs duty or tax or $5,000 whichever is the greater amount:
Provided that when the amount of customs duty or tax cannot be ascertained, the penalty may amount to a fine not exceeding $5,000; and
(b)on the second or subsequent conviction with such fine as prescribed in paragraph (a) and with imprisonment for a term not exceeding 2 years.
[10