Customs and Excise: Customs Prosecutions, Jurisdiction and Administrative Penalties

• NCJ Number: 125187
• Author(s): J Greenwell
• Date Published: 1990
• Length: 34 pages
• Corporate Author: Law Reform Cmssn of Australia
• Publication Format: Document
• Publication Type: Legislation/Policy Description
• Language: English
• Country: Australia
• Note: Discussion paper no. 42

Annotation

This paper deals with the enforcement procedures, administrative penalties, and court jurisdiction proposed in Australia's customs and excise laws.

Abstract

As far as the procedure for prosecution of offenses is concerned, it is proposed that all offenses should be subject to the one class of procedures -- criminal, civil, or in a manner specifically provided for -- whether or not they are prosecuted in a superior or intermediate court or a court of summary jurisdiction. The administrative penalties scheme includes the following proposals: (1) service of a notice that specifies nature and circumstances of offense; (2) option of court appearance or payment of sum stated in the notice; (3) amount to be paid not to exceed $250; and (4) if penalty paid within period specified, no conviction recorded. Finally, it is proposed that original and appellate jurisdiction in all customs and excise proceedings, other than prosecutions for an indictable offense, should be vested in the Federal court. 147 notes, bibliography.