Cap. 382 Art. 38Appropriation and seizure of goods, security, etc.

(1) If any duty due under this Act shall, for any reason whatsoever, remain unpaid after the time within which it is payable, it shall be lawful for the Commissioner to appropriate all or part of any security which may be provided for under any regulations, and which is equivalent to the duty which remained unpaid, and if the said deposit or other security prove to be insufficient, to seize and take possession of all or any excisable goods which are kept in the authorised tax warehouse or any premises in the use or possession of the authorised tax warehouse keeper or any person in his behalf, and all or any excisable goods and any machinery, equipment, receptacles, utensils, materials and ingredients used in the production of excisable goods within the precincts of the authorised tax warehouse or in any premises in the use or possession of the authorised tax warehouse keeper or of any person in his behalf which shall in virtue of this sub-article also constitute a security for such duty, and to sell such excisable goods, machinery, equipment, receptacles, utensils, materials and ingredients by public auction after giving not less than eight days prior notice of the sale or by public call for tender as may be prescribed. Such notice shall be given to such authorised tax warehouse keeper, if present in Malta, or to his agent, if any, or failing both shall be published in the Gazette: Provided that such excisable goods may at the discretion of the Commissioner, after such eight days’ notice, be destroyed.

(2) The cost and expenses of the seizure and sale, and the duty recoverable under such sale, shall be a first charge on the proceeds thereof. Such proceeds shall be applied in or towards the payment of such costs and expenses and in or towards the payment of the duty, and the surplus, if any, shall be paid to the authorised tax warehouse keeper.

(3) Any person aggrieved by any action of the Commissioner made in virtue of sub-article (1) shall have the right to oppose such action by filing an application before the First Hall of the Civil Court within eight days from the date on which the notice of the seizure is given by the Commissioner, or on which a notice is given by the Commissioner that he has appropriated any security given.

(4) Any application made in virtue of sub-article (3) shall be served on the Commissioner within two days of filing, and the cause shall be appointed for hearing with urgency, from day to day until judgment. No appeal shall lie from the determination of the issue by the Civil Court, except on a point of law. Such appeal shall be made by application to the Court of Appeal within six days from the decision of the Civil Court, First Hall.

(5) The Rule Making Board set-up under article 29 of the Code of Organization and Civil Procedure shall make rules providing for the manner in which any application under this article shall be drawn up, and for the procedure to be followed in any such application. Such rules shall provide that such proceedings shall be conducted expeditiously and with urgency and the rules for the production of evidence shall be drawn up accordingly.