Finance Act, 1934

General provision for penalty for breach of condition.

27.—Wherever power is conferred (whether expressly or by implication and whether by this Act or by an order hereafter made under an Act passed before or after this Act or by a resolution hereafter passed having statutory effect by virtue of an Act passed before or after this Act) on the Revenue Commissioners to impose conditions in relation to any duty of customs (whenever or however imposed) or in relation to any exemption or relief from or modification of any such duty, every person who does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under such power 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.