Customs offences in Malta and England: a comparative analysis

Abstract

The study sets out to examine various customs offences in Malta and England. A brief historical background to the introduction of customs laws in Malta in 1840 and in 1909 is to be found in the introduction, together with an analysis of all the parts found in the Customs ordinance. The subsidiary legislation enacted to make better provision for the working of the Customs Ordinance is also found in the introduction. The different aspects of jurisdiction under the Customs Ordinance are also looked into. A general outlook at customs offences to be found in the Ordinance and relevant case-law as regards these offences is found in Chapter 2 of this thesis. From the civil aspect, the forfeiture of the goods seized is also looked into, and also some constitutional problems that might arise due to such forfeiture. Section 62, being the most often used section in proceedings under the Customs Ordinance is looked into in depth, with case-law explaining the reasoning of the courts over the years. The customs ordinance is a special law, and an analysis of the concept of the burden of proof which differs from that found usually in the criminal code is included. The subject of prescription is regulated by the Criminal Code, but subject to the special provisions found in the Customs Ordinance. The thesis also looks into the problems caused by transitory law when dealing with criminal matters. Finally, the study attempts to recommend ways in which the legislator can make amendments to the Customs ordinance, in order to make better provision for the management and regulation of customs.