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Cap. 382 · Excise Duty Act (Cap. 382)

Cap. 382 чл. 27Procedure when goods are withheld.

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(1) Whenever goods are withheld under this Act, the official who does the withholding shall issue a receipt for withheld goods to the person from whom the goods were taken or else the receipt for withheld goods shall be affixed to the place from where the goods were withheld.

(2) Where within a period of ninety (90) working days from when the goods were withheld the Commissioner decides that the goods are not subject to seizure or if he fails to take a decision regarding those goods, the Commissioner shall immediately give back the withheld goods to the person from whom they were withheld.

(3) Where it is decided that the object is subject to seizure, the Commissioner or the official shall give a seizure note containing the reasons for the seizure within ninety (90) working days from when the goods were withheld to every person who, in the opinion of the Commissioner or the official, was at the time of seizure, the owner or owners of the goods seized, if such were known.

(4) The seizure note shall be accompanied by a copy of article 28 and it shall be deemed to have been duly given to the interested person:

(a) when it is delivered to that person personally, if known; or

(b) when it is addressed to that person and is sent to him by registered mail or left at the last known address of his residence or place of business of that person, or in the case of a body corporate at its registered or main office and in this case the date of the seizure note shall be the date when the registered post is delivered; or

(c) where that person does not have a known address in Malta or Gozo, when a notice is published in the Government Gazette declaring that the seizure note has been issued. The date of the seizure note in this case shall be the date of publication of the notice in the Government Gazette.

История на изменения
  • Amended by IX.2025.53