This Act may be cited as the Local Manufactures (Export Compensation) Act.
The Commissioner shall deduct the amount of all compensatory payments from the payments of customs and excise revenue falling to be paid by him into the Consolidated Fund. [Act No. 8 of 1977, s. 5, Act No. 13 of 1978, Sch.]
An application for a compensatory payment made by a person claiming to be entitled thereto shall be made to the Commissioner, through the Treasury, a person appointed by the Treasury or an appointed dealer as the case may be, in the prescribed form. [Act No. 10 of 1987, s. 29.]
Where an application for compensatory payment is received by the Treasury or a person appointed by the Treasury or an appointed dealer, any of them shall, if satisfied that exportation of the eligible goods concerned is completed as required by section 5, notify the Commissioner the appropriate amount of compensatory payment due to the exporter in respect of the exports and when so authorized by the Commissioner, shall pay to the applicant on behalf of the Commissioner the appropriate amount of compensatory payment.
In respect of an application for a compensatory payment, the Commissioner—
if he is satisfied that the applicant is not entitled thereto, or that there has been a breach of this Act or regulations made thereunder in relation to the eligible goods concerned, or to the exportation thereof, may disallow the application in whole or in part; or
in any other case, shall allow the application.
Where an application is disallowed under paragraph (a) of subsection (2), any payment made under subsection (1) in relation to that application shall be repayable to the Commissioner by the person by whom it was received to the extent required by the disallowance. [Act No. 10 of 1987, s. 30.]
Where an offence under paragraph (a) or (b) of subsection (1) of section 8 of this Act is committed by an employee or agent, the person by whom such employee or agent is employed shall, if he is a person who has received or may have expected to receive a compensatory payment as a result of the application concerned, be guilty of the same offence unless he proves to the satisfaction of the Court that he did not know, and could not reasonably be expected to know, that the act or omission constituting the offence was taking place, and that he took all reasonable steps to ensure that the offence was not committed.
Where a person convicted of an offence under this Act is a limited company, every director of the company, and every officer of the company concerned in the management thereof, shall also be guilty of the offence unless he proves to the satisfaction of the Court that the act or omission constituting the offence took place without his knowledge or consent and that he could not reasonably be expected to have that knowledge.
A sum stated by this Act to be repayable to the Commissioner shall be a civil debt recoverable summarily by the Commissioner from the person responsible for the repayment.
Any officer, as defined in the Customs and Excise Act (Cap. 472), shall, subject to the control of the Attorney-General, have power to conduct a prosecution for an offence against this Act and for that purpose shall have all the powers of a public prosecutor appointed under the Criminal Procedure Code (Cap. 75). [Act No. 8 of 1978, s. 11.]
The Minister may make regulations for the better carrying into effect of the purposes and provisions of this Act and, without prejudice to the generality of the foregoing, regulations may be made for the purposes of—
prescribing anything which is to be, or may be, prescribed under this Act;
regulating applications under section 6, and providing for the method of proof of any matters required to be fulfilled or proved for the purposes of any such application;
the administration and application of the provisions of this Act in relation to the production and origin of eligible goods and the application of the percentage criterion in the ex factory value of eligible goods;
prescribing the information to be supplied, by the exporter or producer, or other person concerned in the production or exportation, of eligible goods, for the purposes of the proper valuation of those goods;
providing for the production of books of account and other documents relating to the purchase, production, sale or exportation of eligible goods.
Regulations may prescribe the penalties, not exceeding a fine of ten thousand shillings, which may be annexed to a breach of the regulations.