Finance Act, 1988

Removal of substances mixed with goods liable to excise duty.

57.—(1) This section applies to any goods liable to a duty of excise which are mixed with some other substance or substances for purposes connected with a rebate of excise duty on the said goods or the exemption of the said goods from excise duty.

(2) Any person who, without the consent in writing of the Revenue Commissioners, removes or attempts to remove or is knowingly concerned in removing or attempting to remove a substance or substances mentioned in subsection (1) from goods to which this section applies, or knowingly deals in any manner with such goods from which a substance or substances mentioned in subsection (1) has or have, without the consent aforesaid, been removed, shall be guilty of an offence.

(3) A person guilty of an offence under subsection (2) shall be liable—

(a) on summary conviction, to an excise penalty not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both, or

(b) on conviction on indictment, to an excise penalty not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both.

(4) Section 13 of the Criminal Procedure Act, 1967 , as amended by section 17 of the Criminal Justice Act, 1984 , shall apply in relation to an offence under subsection (2) as if the references in subsection (3) (a) of the said section 13 to a fine were references to an excise penalty.

(5) Where an offence under subsection (2) is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a member of the committee of management or other controlling authority of the body corporate, that person shall also be deemed to be guilty of the offence and may be proceeded against and punished accordingly.