Section 162: Compounding of offences

162. Compounding of offences (1) Where the question of compounding an offence committed by a person under the customs laws arises, the Director-General shall set up a committee consisting of himself as Chairperson and 3 other officers of the management team of the Authority to examine the question. 188 Acts 2016 (2) Where the committee under subsection (1) recommends compounding, the Director-General may, with the consent of the Director of Public Prosecutions, compound any offence committed by a person under the customs laws, where such person agrees in writing to pay such amount acceptable to the Director-General representing – (a) any duty, excise duty and taxes unpaid; and (b) an amount not exceeding the maximum pecuniary penalty imposable under the customs laws for such offence. (3) Every agreement under subsection (2) shall be made in writing by the Director-General and the person, and witnessed by an officer. (4) Every agreement under this section shall be final and conclusive and a copy thereof shall be delivered to the person. (5) Where the Director-General compounds an offence in accordance with this section – (a) the amount for which the offence is compounded shall be deemed to be duty, excise duty and taxes assessed or claimed under the customs laws and shall be recoverable as duty, excise duty and taxes; and (b) no further proceedings shall be initiated in respect of the offence so compounded against the person. (6) Where the Director of Public Prosecutions does not give his consent to compound the offence or a person does not agree to compound the offence, the Director-General may, with the consent of the Director of Public Prosecutions – (a) proceed in accordance with section 24A; or (b) refer the case to the Police for legal proceedings. Acts 2016 189