Finance (Customs and Excise Duties) Act, 1933

Penalty for breach of condition.

11.—If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under this Act, he shall be guilty of an offence under the Customs Acts and shall, for each such offence, incur a penalty of fifty pounds and any article liable to duty in respect of which such offence is committed shall be forfeited