Page:Customs and Excise Management Act 1979.pdf/67

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Customs and Excise Management Act 1979
c. 261

Part VII

or by virtue of any enactment with respect to the importation or exportation thereof; or
(b) without payment having been made of or security given for any duty payable thereon,

who, while so concerned, is armed with any offensive weapon or disguised in any way, and any person so armed or disguised found in the United Kingdom in possession of any goods liable to forfeiture under any provision of the customs and excise Acts relating to imported goods or prohibited or restricted goods, shall be liable on conviction on indictment to imprisonment for a term not exceeding 3 years and may be detained.

Penalty for offering goods sale as smuggled goods. 87. If any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so for imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale shall be liable on summary conviction to a penalty of three times the value of the goods or £100, whichever is the greater, and may be detained.

Forfeiture of ships, etc. for certain offences

Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods. 88. Where—

(a) a ship is or has been within the limits of any port or within 3 or, being a British ship, 12 nautical miles of the coast of the United Kingdom; or
(b) an aircraft is or has been at any place, whether on land or on water, in the United Kingdom; or
(c) a vehicle is or has been within the limits of any port or at any aerodrome or, while in Northern Ireland, within the prescribed area,

while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft or vehicle shall be liable to forfeiture.

Forfeiture of ship jettisoning cargo, etc. 89.—(1) If any part of the cargo of a ship is thrown overboard or is staved or destroyed to prevent seizure—

(a) while the ship is within 3 nautical miles of the coast of the United Kingdom; or
(b) where the ship, having been properly summoned to bring to by any vessel in the service of Her Majesty, fails so to do and chase is given, at any time during the chase,

the ship shall be liable to forfeiture.

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