Section 32: Offences

32. Offences (1) Any person who contravenes section 10 (1), 11 (1), 12, 13, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25, 26, 27, 28 or 30 (3) shall commit an offence. (2) (a) Subject to paragraphs (b) and (c), any person who commits an offence under subsection (1) shall, on conviction, be liable to a fine not exceeding 75,000 rupees and imprisonment for a term not exceeding 2 years. (b) Subject to paragraph (c), any importer who commits an offence under section 12 shall, on conviction, in addition to the penalty provided under paragraph (a), be liable to a fine not exceeding 3 times the duty paid value of the goods as determined under the Customs Act. [Issue 1] D1 – 14 Revised Laws of Mauritius (c) Any body corporate which commits an offence under this Act shall, on conviction, be liable to a fine which shall be not less than 10,000 rupees. (3) Subject to subsections (1) and (2), any person who contravenes this Act or any regulations made under this Act, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5,000 rupees and imprisonment for a term not exceeding 2 years. (4) Where a person is convicted under this Act, the Court may, in addition to any penalty provided under subsections (2) and (3), cancel any licence, permit or authorisation issued to that person under this Act. (5) Notwithstanding section 114 of the Courts Act, a District Court shall have jurisdiction to hear and determine any prosecution, and inflict any penalty provided under this Act. (6) Nothing in this Act shall be construed as limiting the jurisdiction of the Industrial Court in matters where it enjoys exclusive jurisdiction.