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Customs and Excise Act 2018

Administrative provisions - Administrative penalties

294: Obligation to pay penalty not suspended by review or appeal

You could also call this:

"You still have to pay a penalty even if you're asking for a review or appealing it."

Illustration for Customs and Excise Act 2018

If you have to pay a penalty under section 285 or 289, you still have to pay it even if you ask for a review or appeal. You cannot delay paying the penalty because you are asking for a review under section 291 or 292, or because you are appealing. If you win your review or appeal, the penalty will be refunded to you.

If the chief executive has to refund your penalty, they will give you back all or part of the money you paid. The rules about refunding duty, which are in sections 127(4) and 128, also apply to penalties that have to be refunded. This means that if you get a refund, you might also get interest on the money you paid.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039630.

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Money and consumer rights > Consumer protectionCrime and justice > Police and safety
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Part 5Administrative provisions
Administrative penalties

294Obligation to pay penalty not suspended by review or appeal

  1. The obligation to pay, and the right to receive and recover, any penalty or further penalty imposed or payable under section 285 or 289 is not suspended by—

  2. an application for an administrative review under section 291 or 292; or
    1. any appeal or legal proceedings.

      1. If the administrative review or appeal is successful, the penalty or further penalty must immediately be refunded by the chief executive in whole or in part (as the case requires) to the person by or on whose behalf it was paid.

      2. Sections 127(4) (obligation to refund duty suspended) and 128 (chief executive to pay interest on duty refunded on appeal, etc) apply, with any necessary modifications, to any penalty imposed under section 285 that is required to be refunded under this section as if that penalty were duty.

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