Excise Act, 2001
Marginal note:Other diversions
239 Unless section 237 applies, every person is liable to a penalty equal to 200% of the duty that was imposed on packaged alcohol or a tobacco product if
(a) it was acquired by the person and duty was not payable because of the purpose for which the person acquired it or because of its destination; and
(b) it is sold or used for a purpose or sent to a destination in circumstances in which duty would have been payable if it had originally been acquired for that purpose or sent to that destination.
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