|
PART XIII--CUSTOMS AND EXCISE AGENTS
A duly authorized agent who performs an act on behalf of the owner of any goods shall, for the purposes of this Act, be deemed to be the owner of the goods and shall accordingly be personally liable for the payment of any duties to which the goods are liable and for the performance of all acts in respect of the goods which the owner thereof is required to perform under this Act; but nothing herein contained shall relieve the owner of the goods from that liability.
An owner of goods who authorizes an agent to act for him in relation to those goods for any of the purposes of this Act shall be liable for the acts and declarations of the duly authorized agent and may accordingly be prosecuted for an offence committed by the agent in relation to the goods as
2002 Customs & Excise Act Cap.472
Agents
appointed by
the
commissioner
14 of 1982, s.
7
6 of 1994, s. 8.
if the owner had himself committed the offence:
Provided that--
an owner shall not be sentenced to imprisonment for an offence committed by his duly authorized agent unless the owner actually consented to the Commission of the offence;
Nothing herein contained shall relieve the duly authorized
agent from liability to prosecution in respect of the offence.
166A. (1) The Commissioner may, by written notice (in this subsection called the agent) appoint him to be the agent of another person (in this subsection called the principal) for the purposes of collecting duty due under this Act from the principal where the Commissioner is satisfied that the agent--
Owes or is about to pay money to the principal;
Holds money for or on account of the principal;
Holds money on account or some other person for payment to the principal;
Has authority from some other person to pay money to the principal;
Holds goods belonging to the principal which are liable to duty and on which duty has not been paid, and shall in the
notice specify the amount of duty to be collected by the agent, which amount shall not exceed the amount, or value of the goods, held or owing by the agent for or to the principal.
The Commissioner may, by notice in writing, require any person to furnish him within a reasonable time, not being less than thirty days from the date of service of the notice, with a return showing details of any moneys or goods which may be held by that person from whom duty is due under this Act.
Section 165 shall apply to an agent appointed under subsection (1) as though he were a duly authorized agent acting on behalf of the owner.
An agent who is appointed under subsection (1) and who claims to be, or to have become unable to comply with the notice for any reason whatsoever shah, as soon as may be practicable, notify; the commissioner accordingly in writing stating the reasons for his inability, and the Commissioner may accept and cancel, amend or reject the notification as he may think fit.
Notwithstanding subsection (4), an agent shall be presumed to be holding sufficient money for the payment of the duty specified in the notice unless his notification under subsection (4) is accepted or amended, and in any proceedings for the collection of that duty he
2002 Customs & Excise Act Cap.472
Power to
require
vessels, etc., to
bring to.
shall be stopped from asserting the lack of those moneys.
Where an agent fails to remit any amount of duty specified in the notice addressed to him within thirty days of the date of service of ~h~ notice on him, or, of the date on which any moneys came into his hands for or become due by him to, his principal, whichever is the later and he has not complied with subsection (4) then, the provisions of this Act relating to the collection and recovery of duty shall apply as if it were duty due and payable by him from the date when such duty should have been paid to the Commissioner.
An agent who has made payment of duty under this section shall for all purposes be deemed to have acted therein with the authority of his principal and of all other persons concerned, and shall be indemnified in respect of that payment against any proceedings civil or criminal and all process, judicial or extra judicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.
A person who, in giving a notification under subsection (4), willfully makes any false or misleading statement, or willfully conceals any material fact, shall be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings or to imprisonment for a term of not more than three years or to both.
166B The Commissioner may, by notice in the Gazette, appoint an agent to perform such of his functions under this Act as he may specify in the notice, subject to such terms and conditions as may be agreed between the Commissioner and such agent.
Do'stlaringiz bilan baham: |
