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    <title>Penalty for certain offences</title>
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    <description>Rule 29 imposes penalties on persons who deal with excisable goods known or reasonably believed to be liable to confiscation, with penalties measured against the duty on those goods or a statutory minimum; it deems penalty proceedings against others concluded where primary duty proceedings are concluded. It separately penalises issuance or abetment of invoices or documents without delivery that enable ineligible benefits such as wrongful credit or refund, with penalties measured by the amount of the ineligible benefit or a prescribed minimum.</description>
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