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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter XI : Penal Provisions

95. Jurisdiction of courts

 

(1) A court shall have jurisdiction to try any person for an offence under this Act whenever the thing in respect of which such offence was committed was found within or was conveyed from, to or through the area of jurisdiction of that court.

 

(1A) Any person who at any place deemed under section 6(1A) or 50A to be a place of entry for the Republic or in any territory with the government of which an agreement has been concluded under section 51, performs any act which constitutes an offence under this Act, shall be guilty of such offence, which shall, for purposes in relation to jurisdiction of a court to try the offence, be deemed to have been committed at any place where the accused happens to be.

 

(2)
(a) Notwithstanding anything to the contrary in any other law contained, a magistrate's court shall have jurisdiction to impose any punishment prescribed by or make any order of court provided for in this Act.
(b) [Section 95(2)(b) has been deleted]

 

(3) Notwithstanding anything to the contrary in any other law contained, a magistrate's court shall have jurisdiction to give judgment for any amount claimed under this Act, together with the costs of obtaining such judgment.