Customs and Excise (Miscellaneous Provisions) Act, 1988
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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.”. |