153Application of penalties

153  Application of penalties   All penalties and forfeitures recovered under any Excise Act shall be applied to such purposes and in such proportions as the CEO may direct. Part XII—Disputes as to duty   154  Deposit of duty   If any dispute shall arise as to the amount or rate of duty or as to the liability of goods to duty the owner may deposit with the Collector the amount of duty demanded and thereupon the following consequences shall ensue:  (1) The owner upon making proper entry shall be entitled to delivery of the goods.  (2) The deposit shall be deemed the proper duty unless by action commenced by the owner against the Collector within 6 months after making the deposit the contrary shall be determined, in which case any excess of the deposit over the proper duty shall be refunded by the Collector to the owner with 5% per annum interest added. The provisions of this section shall not apply in cases where the CEO is of opinion that any evasion of this Act has been committed or attempted. 155  Limited dispute rights because of objection against private ruling  (1) This section applies if there has been a taxation objection under Part IVC of the Taxation Administration Act 1953 against a private ruling (within the meaning of the Income Tax Assessment Act 1997) that relates to:  (a) the amount or rate of duty; or  (b) the liability of goods to duty.  (2) The right of the owner to commence an action mentioned in subsection 154(2) of this Act in relation to the goods is limited to a right to bring an action on the grounds that neither were, nor could have been, grounds for the taxation objection against the ruling. Part XIV—Miscellaneous