Finance (Customs Duties) (No. 4) Act, 1932

Penalty for contravention of conditions.

17.—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 all the articles liable to duty in respect of which such act was done shall be forfeited.