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Temporary importation of motor vehicles without payment of motor vehicle duty.
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16.—(1) The Minister for Finance may make regulations providing for the temporary importation of motor vehicles without payment of motor vehicle duty, in such circumstances and subject to such conditions as may be specified in the regulations.
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(2) Where a person contravenes, whether by act or omission, a condition under a regulation under this section, such person, without prejudice to any other penalty to which he may be liable, shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a penalty of either treble the value of the motor vehicle, including the duty payable thereon, or one hundred pounds, at the election of the Revenue Commissioners; and the motor vehicle shall be liable to forfeiture and the offender may either be detained or proceeded against by summons.
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