Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1985 No. 40 of 1985 - SECT 39

39. Sections 134, 134A and 135 of the Principal Act are repealed and the
following section is substituted: Institution of prosecutions

"134. (1) Excise prosecutions may be instituted in the name of the Comptroller
by action, information or other appropriate proceeding-

   (a)  in the Supreme Court of a State;

   (b)  in the Supreme Court of the Australian Capital Territory;

   (c)  in the Supreme Court of the Northern Territory;

   (d)  in a County Court or District Court of a State; or

   (e)  in a Local Court, being a Local Court of full jurisdiction, of South
        Australia or of the Northern Territory.



"(2) Where an Excise prosecution for a pecuniary penalty that, but for this
section, would exceed $20,000 is instituted in a Court referred to in
paragraph (1) (d) or (e), the amount of that penalty that exceeds $20,000
shall be taken to have been abandoned.

"(3) Excise prosecutions may be instituted in the name of a Collector by
action, information or other appropriate proceedings in a court of summary
jurisdiction of a State, of the Australian Capital Territory or of the
Northern Territory.

"(4) Where a Customs prosecution for a pecuniary penalty that, but for this
sub-section, would exceed $5,000 is instituted in a Court referred to in
sub-section (3), the amount of that penalty that exceeds $5,000 shall be taken
to have been abandoned.".