Regulations

(1) The Minister may make regulations for the better carrying out of the provisions of section 25 and for preventing frauds on the revenue or evasion of payment of duty by the concealment or removal or otherwise unlawful disposal of goods liable to revenue replacement duty and may in particular by those regulations provide for– (a) the determination of value of goods on which revenue replacement duty is payable; (b) the waiver, remission or refund of revenue (c) allowances for drawback; (d) the registration of manufacturers of goods; (e) the payment of fees, rents and charges to be paid in respect of matters referred to in this Part. (2) Regulations made under this section may provide that a person who contravenes or fails to comply with any of the requirements of such regulations is guilty of an offence and upon conviction for such offence by a court of summary jurisdiction shall be liable to, (a) a fine not exceeding one thousand dollars; and (b) a further fine not exceeding fifty dollars for each day during which the contravention or failure continues; or Custom and Excise Duties 25 (c) a term of imprisonment not exceeding six months, or both such fine and term of imprisonment. (3) All such regulations shall be published in the Gazette. Savings.