Cap. 382 Art. 17Forfeiture.

(1) If any excisable goods -

(a) are deposited or concealed in any place with intent to defraud the Government of the excise duty leviable under this Act; or

(b) are clandestinely or illegally removed from or out of any authorised tax warehouse or place of security in which such excisable goods have been duly deposited;

or

(c) after having been delivered from any authorised tax warehouse or other place of security without payment of duty for removal to any place authorised by the Commissioner, are not duly delivered at such place; or

(d) are brought into Malta and the payment of excise duty has been evaded or an attempt has been made to evade the payment thereof, in every such case, such excisable goods shall be forfeited, together with any goods which may be found packed with or used in concealing them, and the offender shall moreover be liable to the penalties laid down in article 16.

(2) Furthermore, all vehicles, vessels and other means of transport, used or intended to be used for the importation, landing, removal, keeping, concealing or conveyance of any uncustomed or other goods liable to forfeiture under this Act together with the property, whether movable or immovable, within which the uncustomed or goods liable to forfeiture are found, shall be forfeited: Provided that no vessel shall be liable to forfeiture under the provisions of this article unless such vessel is under two hundred and fifty tons net registered tonnage.

(3) (a) With regard to any vessel of or exceeding two hundred and fifty (250) tons burden, the Commissioner may, in any case in which, in his opinion, any responsible officer of such vessel is implicated, either actually or by neglect, proceed in the manner prescribed by article 36, and without prejudice to any appeal as laid down in that article, for condemnation of the said vessel to the amount mentioned in paragraph (b). For this purpose, the Commissioner may require, as to any vessel referred to in this sub-article, the deposit in his hands of this amount as guarantee to abide by the decision of the court, and in default of payment of such deposit, the Commissioner may detain such vessel.

(b) The amount mentioned in paragraph (a) shall be of:

(i) half a million euro (€500,000) for vessels between two hundred fifty (250) and nine thousand, nine hundred and ninety-nine (9,999) tons burden;

(ii) six hundred thousand euro (€600,000) for vessels between ten thousand (10,000) and nineteen thousand, nine hundred and ninety-nine (19,999) tons burden;

(iii) seven hundred thousand euro (€700,000) for vessels between twenty thousand (20,000) and twenty-nine thousand, nine hundred and ninety-nine (29,999) tons burden;

(iv) eight hundred thousand euro (€800,000) for vessels between thirty thousand (30,000) and thirty-nine thousand, nine hundred and ninety-nine (39,999) tons burden;

(v) nine hundred thousand euro (€900,000) for vessels between forty thousand (40,000) and forty-nine thousand, nine hundred and ninety-nine (49,999) tons burden;

(vi) one million euro (€1,000,000) for vessels between fifty thousand (50,000) and fifty-nine thousand, nine hundred and ninety-nine (59,999) tons burden;

(vii) one million, one hundred thousand euro (€1,100,000) for vessels between sixty thousand (60,000) and sixty-nine thousand, nine hundred and ninety-nine (69,999) tons burden;

(viii) one million, two hundred thousand euro (€1,200,000) for vessels between seventy thousand (70,000) and seventy-nine thousand, nine hundred and ninety-nine (79,999) tons burden; or

(ix) one million, three hundred thousand euro (€1,300,000) for vessels of eighty thousand (80,000) tons burden or more.

(4) No claim for damages shall lie against the Commissioner in respect of the payment of any deposit or the detention of any vessel, vehicle, immovable property or other goods under this article.

(5) The expression "responsible officer" in this article means and includes the master, mates and engineers of any vessel, and in the case of a vessel carrying a passenger certificate, the purser or chief steward.

(6) The expression "neglect" includes cases where goods unowned by any of the crew are discovered in a place or places in which they could not reasonably have been put if the responsible officers having supervision of such place or places had exercised proper care, at the time of the loading of the ship or subsequently.

(7) Notwithstanding the provisions of sub-article (1), tobacco that is not listed in the Third Schedule that is imported or brought into Malta or found in Malta without the permission of the Commissioner shall be forfeited, together with all the other objects that are found packed with, or, used in concealing it, and sub-articles (2), (3), (4), (5) and (6) shall also apply to this case, and the person who commits this offence shall also be liable to the penalties established in article 16.

(8) Any quantity of excise stamps that are found in the possession of a person in violation of the provisions of this Act shall, without prejudice to any other punishment under this Act or another law, be forfeited in favour of the Government.