Section 134(2) of the Excise Act 1901 (Cth) limits the maximum pecuniary penalty to $20,000 per offence, not $20,000 per prosecution, when excise prosecutions are brought in a District Court. Where the minimum penalty under s 129 exceeds $20,000, s 134(2) operates to cap the penalty at $20,000 per offence, and s 146 prevents any further reduction of that minimum. The question whether s 19B of the Crimes Act 1914 (Cth) can be used to discharge without conviction and thereby avoid the operation of s 146 minimum penalties was left open.
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