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Excise Act, 2001

Version of section 239 from 2003-01-01 to 2018-10-16:


Marginal note:Other diversions

 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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