Excise Act 1901

PART XI - EXCISE PROSECUTIONS  

SECTION 133  

133   MEANING OF EXCISE PROSECUTION  

Excise prosecutions are proceedings by the CEO:

(a) for the recovery of penalties under any Excise Act; or

(b) (Repealed by No 54 of 2003)

(c) for the condemnation of goods seized as forfeited.