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Adaptation of Customs Acts to a land frontier.
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13.—(1) The Minister for Finance may make regulations to apply to the importation and exportation of any goods into and from the Irish Free State by land, any of the provisions of the Customs Act subject to such modifications as may be necessary and in particular, the regulations may:—
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(2) If any person contravenes or fails to comply with any such regulations, he shall be guilty of an offence under the Customs Acts and shall for every such offence, in addition to any other penalty to which he may be liable, incur a fine not exceeding £100, and the goods in respect of which the offence is committed shall be forfeited.
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