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Criminal procedure — suspended sentences — Customs and Excise Act c [Chapter 177] — s. 190 (1) (a) — summary judgment in favour of Controller — not competent to make payment to Controller a condition of suspension of sentence of imprisonment.
Where a compensatory award in the form of a civil judgment is granted under section 190 (1) (a) of the Customs and Excise Act [Chapter 177], this is simply to obviate the need for the Controller of Customs and Excise to institute a civil action for the recovery of the amount of unpaid duty on the goods, or the duty paid value thereof, when the issue of the lawfulness of the accused's conduct has already been decided at his trial. There is no provision in the Act for the imposition of a sentence of imprisonment if payment is not made. It is therefore irregular to impose a sentence of imprisonment in default of payment of the award.
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