Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter XI : Penal Provisions

94. Recovery of penalties by process of law
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(a)Without derogation from any powers conferred upon the Commissioner any penalty or forfeiture incurred under this Act may be recovered either by civil action or upon criminal prosecution in any court of competent jurisdiction, and in the case of a criminal prosecution the court passing sentence may also make an order regarding any unpaid duty or charge and impose civil penalties or enforce forfeiture.
(b)Any civil proceedings under this section may be instituted in the name of the Commissioner.