Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part IX · Trial and Proceedings
52. Court order
Feedback & supportWhere any person is found guilty of an offence under this
person
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person; Departure Levy 9
Act, the court before which that person is found guilty shall order that person to pay to the Director General the amount of departure levy due and payable or any penalty payable under this Act, if any, as certified by the Director General and the departure levy or penalty shall be recoverable in the same manner as a fine as provided under section 283 of the Criminal Procedure Code.
Director General
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
Where any person is found not guilty of an offence under this
Act, and if he has paid the amount of departure levy due and payable or penalty payable in respect of the offence charged, the court may order the amount paid to be refunded to such person where no notice of appeal is filed.