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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs amendment to section 28 treats penalties paid under subsection (5) as a charge for non-payment of duty.</h1> Amendment substitutes wording in section 28(6)(i) to declare that a penalty paid under subsection (5), on determination under subsection (6), shall be deemed a charge for non-payment of duty, in addition to preserving the conclusive effect of the determination. Effect: penalties crystallise as enforceable charges akin to unpaid customs duty, enabling recovery mechanisms applicable to duty to be applied to such penalties and strengthening revenue collection by treating penalty liabilities as collectible charges against the same assets or persons.
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