Cap. 337 Art. 24General provisions as to drawback.

(1) Any claim for drawback shall be made to the

Commissioner in such form and manner and shall contain such particulars as the Commissioner may direct.

(2) Where drawback has been claimed in the case of any goods -

(a) no drawback shall be payable unless it is shown to the satisfaction of the Commissioner that duty in respect of the goods or of the articles contained therein or used in the manufacture or preparation thereof in respect of which the claim is made has been duly paid and has not been drawn back; and

(b) no drawback shall be paid until the person entitled thereto or his agent has made a declaration, in such form and manner and containing such particulars as the Commissioner may direct, that the conditions on which the drawback is payable have been fulfilled; and

(c) the Commissioner may require any person who has been concerned at any stage with the goods or articles to furnish such information as may be reasonably necessary to enable the Commissioner to determine whether duty has been duly paid and not drawn back and for enabling a calculation to be made of the amount of drawback payable, and to produce any book of account or other document of whatsoever nature relating to the goods or articles.

(3) If any person fails to comply with any requirement under paragraph of the last foregoing sub-article, he shall be guilty of (c) an offence and shall be liable, on conviction by the Court of Magistrates, at the instance of the Commissioner, to a fine (multa) of one hundred and sixteen euro and forty-seven cents (116.47) and to a further penalty of four euro and sixty-six cents (4.66) for every day of default after the date of his conviction.