Provided that the Commissioner may in his discretion withhold a sum not exceeding
one-third of any such fine, penalty or proceeds which he may then award to any person (including any officer) by whose means or information the fine or penalty or forfeiture was imposed or the seizure made. (Added A.5/1991.)
Remission or mitigation of penalties and forfeiture.
93. The Commissioner may direct that any vehicle, plant, material or goods detained,
seized or forfeited under this Act be delivered to the owner thereof, subject to payment of any
duty which may be payable in respect thereof and any charges which may have been incurred in connexion with the detention, seizure or forfeiture, and to such conditions (including
a condition providing for the payment of an amount not exceeding the value for duty purposes of such vehicle, plant, material or goods plus any unpaid duty thereon) as he deems fit or
may mitigate or remit any penalty incurred under this Act on such conditions as he deems fit:
Provided that if the owner accepts such conditions he shall not thereafter be entitled to
institute or maintain any action for damages on account of the detention, seizure or forfeiture.
Recovery of penalties by process of law.
94. (1) Without derogation from any powers conferred upon the Commissioner, any penalty, fine or forfeiture incurred under this Act may be recovered either by civil action or upon
criminal prosecution in any court and in the case of a criminal prosecution the court passing
sentence may also make an order regarding any unpaid duty or charge and impose civil
penalties or enforce forfeiture.
(2) Any civil proceedings under this section may be instituted in the name of the Attorney-General.
Jurisdiction of courts.
95. (1) A court shall have jurisdiction to try any person for an offence under this Act if the
thing in respect of which such offence was committed was found within or was conveyed
from to or through the area of jurisdiction of such court.
(2) Any person who at any place deemed under section 5 (1 bis) to be a place of entry
for Swaziland or in any territory with the government with which an agreement has been concluded under section 51, performs any act which constitutes an offence under this Act shall
be guilty of such offence, which shall for purposes of jurisdiction of a court to try the offence,
be deemed to have been committed at any place where the accused happens to be. (Added
A.11/1988.)
(Original subsection (3) repealed A.11/1988.)