Section
200(1) of the Customs and Excise Act [Chapter 23:02] provides that -
“If
any person has contravened any provision of this Act and has admitted
to the contravention, he shall pay a fine determined by the
Commissioner, which does not exceed the maximum penalty provided by
this Act for the offence in question:
Provided
that if criminal ...
Section
200(1) of the Customs and Excise Act [Chapter 23:02] provides that -
“If
any person has contravened any provision of this Act and has admitted
to the contravention, he shall pay a fine determined by the
Commissioner, which does not exceed the maximum penalty provided by
this Act for the offence in question:
Provided
that if criminal proceedings have been instituted against the person
concerned for such offence, the power conferred by this subsection
shall not be exercised without the prior approval of the
Prosecutor-General.”
The
above provision is analogous to the payment of admission of guilt
fines in terms of section 356 of the Criminal Procedure and Evidence
Act [Chapter
9:07].
The major difference though is that in terms of section 356 of the
Criminal Procedure and Evidence Act the payment of fines in lieu of
appearing before a court is restricted to minor offences.