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Excise Act, 2001

Version of section 251 from 2003-01-01 to 2006-06-21:


Marginal note:Failure to file return

 Every person who does not file a return as and when required under a demand issued under section 169 is liable to a penalty equal to the greater of

  • (a) $250, and

  • (b) 5% of the amount of duty payable by the person for the period designated in the demand that was unpaid on the day that the return was due.

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