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Cap. 382 · Excise Duty Act (Cap. 382)

Cap. 382 чл. 36Proceedings.

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(1) All proceedings under this Act shall be taken in the name and on behalf of the Commissioner before the Court of

Magistrates in Malta or Gozo, as the case may be, sitting as a court of criminal judicature, and the provisions of the Criminal Code relating to the procedure before such court and to the award and execution of the punishment imposed by such court shall apply in the case of such proceedings.

(2) Notwithstanding the provisions of the Criminal Code, the Attorney General shall always have a right of appeal to the Court of Criminal Appeal from any judgment given by the Court of Magistrates in respect of criminal proceedings arising out of the provisions of this Act.

(3) Every offence under this Act shall for all ends and purposes of law be deemed to be a crime within the meaning of the Criminal

Code and shall be dealt with as such.

(4) Those proceedings shall commence within ten years from the date of the commission of the offence.