Section 162: Compounding of offences
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.
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.
(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.
[S. 162 amended by s. 16 of Act 33 of 1991 w.e.f. 13 July 1991; s. 21 (2) of Act 35 of 1992
w.e.f. 13 February 1993; s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994; s. 6 (p) of Act 10 of
1998 w.e.f. 1 July 1999; s. 3 of Act 25 of 2000 w.e.f. 11 August 2000; s. 40 of Act 17 of
2001 w.e.f. 15 October 2001; s. 4 (f) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (3) (o)
of Act 33 of 2004 w.e.f. 1 July 2006; s. 8 (t) of Act 15 of 2006 w.e.f. 1 October 2006; s. 5
(ze) of Act 26 of 2012 w.e.f. 1 January 2013; s. 12 (x) of Act 9 of 2015 w.e.f. 1 September
2015; repealed and replaced by s. 11 (q) of Act 18 of 2016 w.e.f. 11 November 2016.]
C62 – 67 [Issue 9]
Customs Act
PART XVIII – POWERS OF MINISTER