Section 23: Security
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.
23. Security
(1) Every manufacturer shall, for the purposes of ensuring the payment
of any excise duty payable on excisable goods manufactured in Mauritius,
furnish a security in the form of a bond, with one sufficient surety, to the
Director-General in such amount as the Director-General may require.
(2) The Director-General may, for the purposes of securing payment of
any excise duty due or for ensuring compliance with this Act, order any person to furnish a security in the form of a bond, with one sufficient surety,
and in such amount as the Director-General may require.
(3) Where excise duty has not been paid on excisable goods meant for
export, the Director-General shall ensure that the goods are exported in such
manner as he may direct.
E15 – 15 [Issue 7]
Excise Act
(4) Any person who fails to comply with this section shall commit an
offence.
[S. 23 amended by s. 8 (g) of Act 26 of 2012 w.e.f. 22 December 2012; s. 17 (h) of Act 9 of
2015 w.e.f. 14 May 2015.]