Section 125A: Power to waive penalty, interest, surcharge or rent
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
125A. Power to waive penalty, interest, surcharge or rent
(1) The Director-General may, in accordance with guidelines issued by
the Independent Tax Panel under the Mauritius Revenue Authority Act, waive
the whole or part of any penalty, interest, surcharge or rent imposed under
any customs law where failure to comply with the customs law was
attributable to a just or reasonable cause.
(2) In the exercise of his power under subsection (1), the DirectorGeneral shall, in writing, record the reason for waiving the penalty, interest,
surcharge or rent.
[S. 125A inserted by s. 4 (t) of Act 26 of 2013 w.e.f. 21 December 2013; s. 12 (t) of Act 9 of
2015 w.e.f. 1 June 2016.]
C62 – 53 [Issue 9]
Customs Act