Section 14: Recovery of duty, excise duty and taxes

14. Recovery of duty, excise duty and taxes (1) The correct amount of duty, excise duty, taxes and charges payable in respect of any goods shall, from the time when they should have been paid, constitute a debt due to the Authority at import or export, as the case may be, and shall be recoverable under subsection (2A) or in a Court of competent jurisdiction by proceedings in the name of the Director-General. (1A) The amount underpaid under subsection (1) shall be recovered together with a penalty not exceeding 50 per cent of the amount underpaid and interest at the rate of 0.5 per cent per month or part of the month on the amount underpaid from the time the unpaid amount should have been paid up to the date of payment. (1B) — (2) Any debt due to the Authority under subsections (1) and (1A) shall be secured by a special privilege and a right of retention. (2A) Part IX of the Value Added Tax Act shall apply to any duty, excise duty, taxes and charges remaining unpaid under the customs laws, after determination of any objection or representation before the Assessment Review Committee established under section 18 of the Mauritius Revenue Authority Act, with such modifications, adaptations and exceptions as may be necessary. (3) For the purpose of subsection (2)— “right of retention” means the right conferred on the Director-General under article 2150–1 of the Code Civil Mauricien to retain possession of the goods until the debt due to the Authority is paid; “special privilege” has the same meaning as in articles 2143 and 2150 of the Code Civil Mauricien. [S. 14 amended by s. 3 (d) of Act 25 of 1994 w.e.f. 21 June 1994; s. 27 (3) (s) of Act 33 of 2004 w.e.f. 1 July 2006; s. 8 (b) of Act 15 of 2006 w.e.f. 7 August 2006; s. 8 (a) of Act 14 of 2009 w.e.f. 30 July 2009; s. 5 (b) of Act 26 of 2012 w.e.f. 1 January 2013; s. 4 (b) of Act 26 of 2013 w.e.f. 21 December 2013; s. 12 (e) of Act 9 of 2015 w.e.f. 14 May 2015.]