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Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Miscellaneous provisions relating to offences

397: Court may order payment of money in respect of duty

You could also call this:

"Court can order you to pay extra money if you break the law about paying duty"

Illustration for Customs and Excise Act 2018

If you break the law under certain sections, like section 234, 253, 376, or 377, the court can make you pay more money. The court can do this if they think you committed the offence to hide or destroy evidence about paying duty. The court can order you to pay the Crown a certain amount of money.

If the court orders you to pay this money, it can be enforced like a fine. You still have to pay the duty you owe, even if you pay this extra money. When the court decides how much duty you owe, they will take into account the extra money you already 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=DLM7039874.

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Money and consumer rights > TaxesCrime and justice > Criminal law
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Part 6Final and miscellaneous provisions
Offences: Miscellaneous provisions relating to offences

397Court may order payment of money in respect of duty

  1. This section applies if a person is convicted of an offence under section 234, 253, 376, or 377.

  2. If the court is of the opinion that the offence was committed for the purpose of enabling the destruction or concealment of any evidence that would support a claim for duty under this Act, the court may, in addition to any other penalty, order the defendant to pay to the Crown a further sum in respect of the claim for duty as the court thinks fit.

  3. An order under subsection (2) may be enforced in the same manner as a fine.

  4. The recovery of any amount under this section—

  5. does not extinguish the claim for duty; but
    1. must be taken into account in determining the amount (if any) to be awarded in any subsequent proceedings that may be taken in respect of that claim.

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