Section 156A: Selected prohibited goods

156A. Selected prohibited goods (1) Without prejudice to section 156(1)(b), any person who imports any selected prohibited goods shall be liable to a penalty not exceeding 100,000 rupees. (2) The Director-General shall issue to the person a written notice claiming the amount of penalty referred to in subsection (1). (3) The Director-General may, subject to the payment of the penalty referred to in subsection (1) – (a) allow the person to export the selected prohibited goods on such conditions as he may determine; and (b) refund to the person, upon exportation of the selected prohibited goods, any duty, excise duty and taxes paid. (4) (a) Any person who is dissatisfied with a notice under subsection (2), may object to the notice in accordance with section 24A(3). (b) The procedure set out in section 24A(3) and (4) shall apply to an objection made under paragraph (a). Acts 2017 179 (c) Where the person referred to in subsection (4)(a) is aggrieved by a determination of his objection, he may lodge written representations with the Clerk of the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (5) (a) Subject to paragraph (b), the Director-General may, in the case of any selected prohibited goods imported and under customs control before the commencement of this section – (i) allow the person to export the selected prohibited goods on such conditions as the Director-General may determine; and (ii) refund to the person, upon exportation of the selected prohibited goods, any duty, excise duty and taxes paid. (b) The Director-General may, in respect of any selected prohibited goods, require the relevant Government agency to certify that the goods are fit for export. (6) In this section – “selected prohibited goods” means such prohibited goods as the Director-General may determine and listed as such on the website of the Authority. (u) in the Third Schedule – (i) in the item “Bill of lading”, by adding after the word “lading”, the words “, seaway bill or airway bill, as the case may be”; (ii) by deleting the following items – Certificate of origin 180 Acts 2017 Import permit under the Consumer Protection (Control of Imports) Regulations 1999 Permit or authorisation under any enactment for health, phytosanitary or security reasons