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Customs and Excise (Miscellaneous Provisions) Act, 1988

Amendment of Customs and Inland Revenue Act, 1881.

15.Section 12 of the Customs and Inland Revenue Act, 1881, is hereby amended by the substitution of the following for so much of that section as follows subparagraph (6):

“A person who commits an offence under this section shall be liable on summary conviction thereof to a customs penalty not exceeding £1,000, and he may either be detained or proceeded against by summons.”.