Part XII
(3) Any person committing an offence under this section shall be liable on summary conviction to a penalty of £200 and any false or unjust scales, and any article in connection with which the offence was committed, shall be liable to forfeiture.
(4) In this section “scales” includes weights, measures and weighing or measuring machines or instruments.
Penalty for fraudulent evasion of duty, etc. 170.—(1) Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—
- (a) knowingly acquires possession of any of the following goods, that is to say—
- (i) goods which have been unlawfully removed from a warehouse or Queen’s warehouse;
- (ii) goods which are chargeable with a duty which has not been paid;
- (iii) goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; or
- (b) is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,
and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.
(2) Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—
- (a) of any duty chargeable on the goods;
- (b) of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or
- (c) of any provision of the Customs and Excise Acts 1979 applicable to the goods,
he shall be guilty of an offence under this section and may be detained.
(3) Subject to subsection (4) below, a person guilty of an offence under this section shall be liable—
- (a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
