68. Repealed A.19/1978.).
69. Value for excise duty purposes.
70. Value for sales duty purposes.
71. Value of certain specified goods.
72. Value of goods exported.
73. Rates of exchange for conversion of values.
74. Value of goods not liable to ad valorem duty.
74bis.
PART X
REBATES, REFUNDS AND DRAWBACKS OF DUTY
75. Specific rebate, drawback and refunds of duty.
75. General refund in respect of imported or excisable goods.
76bis. Recovery of certain amounts not duly payable.
77. Overpayment in respect of excisable goods and sales duty goods.
78.
79.
80.
81.
82.
83.
84.
85.
86.
87.
88.
89.
90.
91.
92.
93.
94.
95.
96.
PART XI
PENAL PROVISIONS
Offences not expressly mentioned.
Less serious offences and their punishment.
Serious offences and their punishment.
Non-declaration of goods.
(Repealed A.5/1991.)
Irregular dealing with or in goods.
False document and declaration.
Beer of higher or lower density than indicated by label or container.
Certain specified offences.
Goods irregularly dealt with liable to forfeiture.
Seizure.
Notice of claim by owner in respect of seized goods.
Disposal of seized goods.
Admission of guilt.
Payment and disposal of fines and penalties.
Remission or mitigation of penalties and forfeiture.
Recovery of penalties by process of law.
Jurisdiction of courts.
Notice of action and period of bringing action.