Settlement of an Offence
The settlement of an offence in accordance with Section 219 of EACCMA, 2004 is known as compounding an offence. This mode of settlement of offences is most commonly used in practice because it is able to:
- Expedite the resolution of customs related cases, disputes or offences, thus avoiding the already clogged judicial process.
- Give opportunity for reformation of Customs law offenders by penalizing or warning them without jailing them.
- Financially punish Customs law offenders therefore it is an effective enforcement tool.
- An offence settled through compounding, in accordance with Section 2019 of EACCMA, 2004 cannot be further subjected to a court proceeding.
- On the other hand, the Commissioner cannot compound an offence that is already a subject of hearing in a court of law.
The compounding officer issues an order which:
- should be in writing ;
- shall specify the offence which the person committed and the penalty imposed by the Commissioner;
- shall make the offender not be liable to any further prosecution;
- shall be final and shall not be subject to appeal, and may be enforced in the same manner as a decree or order of the High Court.
The role of Customs agent in the compounding process includes:
- Admit commission of offence on prescribed form
- Completion of request for compounding form C35
- Submission of clearance documents
- Signing of offence documents
- Giving mitigating reasons before the compounding officer
- Payment of fines and penalties