Section 163: Regulations

163. Regulations (1) The Minister may— (a) make such regulations as he thinks fit for— (i) the purpose of this Act and generally for the better carrying out of the objects and purpose of this Act; (ii) the proper implementation of any international convention, treaty or agreement to which Mauritius is a contracting party; (b) by regulations, amend the Schedules. (2) Any regulations made under subsection (1) may provide that any person who contravenes them shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 5 years and that goods which are the subject matter of the contravention shall be liable to forfeiture. (3) Any regulations made under subsection (1) may provide for the method of assessing ad valorem duty on exported sugar. (4) Any regulations made under subsection (1) may provide for the regulation of exports of goods to the European Union and the issue of movement certificates EUR 1 and invoice declarations in connection herewith. (5) Any regulations made under this section may provide— (a) for the levying of fees and charges; (b) on the recommendation of the Authority, for the licensing of persons transacting business with Customs. [S. 163 amended by Act 17 of 1991; Act 10 of 1998; Act 25 of 2000; s. 8 (c) of Act 14 of 2005 w.e.f. 21 April 2005; s. 8 (u) of Act 15 of 2006 w.e.f. 7 August 2006.] 164. — [S. 164 repealed by 27 (3) (p) of Act 33 of 2004 w.e.f. 1 July 2006.] PART XIX – MISCELLANEOUS