Section 69 — AKTA EKSAIS 1976

(a)

any offence under this Act or its subsidiary legislation as an offence which may be compounded;

(b)

criteria for compounding such offence; and

(c)

method and procedure for compounding such offence.

106 Laws of Malaysia ACT 176

(2)

Any senior officer of excise may, with the written consent of the

Public Prosecutor, compound any offence committed by any person under this Act and prescribed to be a compoundable offence by making a written offer to the person suspected to have committed the offence to compound the offence upon payment to the Director General of an amount of money not exceeding fifty per centum of the amount of the maximum fine for that offence within the period specified in the offer.

(3)

An offer under subsection (2) may be made at any time after the offence has been committed, but before any prosecution for it has been instituted, and if the amount specified in the offer is not paid within the period specified in the offer or within any extended period as the

Director General may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made.

(4)

Where an offence has been compounded under subsection (2), no prosecution shall after that be instituted in respect of the offence against the person to whom the offer to compound was made.

(5)

On the payment of such amount of money and if any goods are seized and the goods—

(a)

are dutiable goods manufactured locally, such goods or the amount secured under paragraph 55(1)(a) or (b) or the amount realized by sale under paragraph 55(1)(c), as the case may be, shall be forfeited and no further proceedings shall be taken against such goods;

(b)

are dutiable imported goods, such goods or the amount secured under paragraph 55(1)(a) or (b) or the amount realized by sale under paragraph 55(1)(c), as the case may be, shall be forfeited unless the excise duties payable is paid within thirty days from the date of payment of such amount of money.

(6)

Notwithstanding paragraph (5)(a), the Director General may on application of such person release such goods or return the amount realized by sale, as the case may be, on payment of such amount of money and on the terms and conditions which he deems fit.

Excise 107

Cost of holding goods, document or thing seized