Section 5: Payment under protest

5. Payment under protest (1) (a) Subject to this section, where, in respect of excisable goods declared in a validated bill of entry, a dispute arises as to— (i) the amount of excise duty or MID levy payable; or (ii) the liability of the excisable goods to excise duty or MID levy, and the owner of the goods wishes to clear them from Customs, he shall pay under protest the sum demanded by the Director-General and the sum so paid shall be taken to be the proper amount of excise duty and MID levy payable on those goods. E15 – 10 (5) [Issue 9] Excise Act (aa) Where excise duty and MID levy are paid in the manner specified in paragraph (a), the Director-General shall— (i) on payment, clear the excisable goods; and (ii) not later than 5 working days from the date of payment, issue to the owner of the excisable goods, by registered post, a notice of assessment specifying the sum demanded under paragraph (a), together with a penalty not exceeding 50 per cent of the difference between the sum paid and the amount of excise duty and MID levy specified in the validated bill of entry in respect of those goods. (ab) The penalty claimed under paragraph (aa) (ii) shall, subject to paragraph (b), be paid to the Director-General not later than 28 days from the date of the notice of assessment. (ac) Where the dispute referred to in paragraph (a) is in respect of excisable goods already cleared by Customs, the Director-General shall, not later than 3 years from the date of the validated bill of entry, issue to the owner of the excisable goods, by registered post, a notice of assessment claiming— (i) the amount of excise duty and MID levy underpaid; (ii) a penalty not exceeding 50 per cent of the amount underpaid referred to in subparagraph (i); and (iii) interest on the amount underpaid at the rate of 0.5 per cent per month or part of the month from the date of the validated bill of entry to the date of payment. (ad) The amount claimed under paragraph (ac) shall, subject to paragraph (b), be paid to the Director-General not later than 28 days from the date of the notice of assessment. (b) Where the owner of the excisable goods is dissatisfied with a notice of assessment under paragraph (aa) or (ac), he may, within 28 days of the date of the notice, object, in a form approved by the Director-General, to the sum claimed and send the form duly filled in to the Director-General by registered post. (c) Where it is proved to the satisfaction of the Director-General that, owing to illness or other reasonable cause, a person has been prevented from making an objection within the delay specified in paragraph (b), the DirectorGeneral may consider the objection. (ca) Where the Director-General refuses to consider an objection made after the time limit specified in paragraph (b), he shall, within 28 days of the date of receipt of the letter of objection, give notice of the refusal to the person. (d) Any objection under this subsection shall be dealt with independently by an objection directorate. [Issue 9] E15 – 10 (6) Revised Laws of Mauritius (e) The burden of proving that any sum demanded under paragraph (aa), or any amount claimed under paragraph (ac), is incorrect shall lie on the owner of the excisable goods. (2) — (3) (a) The objection directorate shall consider an objection under subsection (1) and review the decision, and may— (i) disallow or allow it in whole or in part; and (ii) where appropriate, amend the decision to conform with its determination. (b) Th ection directorate. [Issue 9] E15 – 10 (6) Revised Laws of Mauritius (e) The burden of proving that any sum demanded under paragraph (aa), or any amount claimed under paragraph (ac), is incorrect shall lie on the owner of the excisable goods. (2) — (3) (a) The objection directorate shall consider an objection under subsection (1) and review the decision, and may— (i) disallow or allow it in whole or in part; and (ii) where appropriate, amend the decision to conform with its determination. (b) The Director-General shall, within 4 months of the date of receipt of the objection under subsection (1), give notice of the determination to the person. (c) Where the objection is not determined within 4 months under paragraph (b), it shall be considered to have been allowed by the DirectorGeneral. (4) Where a person is aggrieved by a determination under subsection (3) or a decision under subsection (1) (ca), he may, within 28 days of the date of the determination or decision, as the case may be, lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 5 amended by s. 7 (b) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (5) (b) of Act 33 of 2004 w.e.f. 1 July 2006; repealed and replaced by s. 8 (c) of Act 26 of 2012 w.e.f. 1 January 2013; amended by s. 7 (d) of Act 26 of 2013 w.e.f. 21 December 2013; s. 17 (e) of Act 9 of 2015 w.e.f. 14 May 2015.] 6. — [S. 6 amended by s. 13 (a) of Act 14 of 2009 w.e.f. 30 July 2009; s. 8 (a) of Act 20 of 2009 w.e.f. 19 December 2009; repealed by s. 17 (f) of Act 9 of 2015 w.e.f. 1 June 2016.]