143 Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence.U.K.
[(1)This section applies where—
(a)any ship of 250 or more tons register would, but for section 142, be liable to forfeiture for, or in connection with, any offence under the customs and excise Acts, and
(b)in the opinion of the Commissioners, a responsible officer of the ship is implicated either by the officer's own act, or by neglect, in that offence.]
(2)For the purposes of this section, all hovercraft (of whatever size) shall be treated as ships of less than 250 tons register.
(3)[The Commissioners] may take proceedings in accordance with Schedule 3 to this Act, in like manner as they might but for section 142 above have taken proceedings for the condemnation of the ship if notice of claim had been given in respect thereof, for the condemnation of the ship in such sum not exceeding [£10,000] as the court may see fit.
(4)[The] Commissioners may require such sum as they see fit, not exceeding [£10,000] , to be deposited with them to await ... the decision of the court, and may detain the ship until that sum has been so deposited.
(5)No claim shall lie against the Commissioners for damages in respect of the payment of any deposit or the detention of any ship under this section.
(6)For the purposes of this section—
(a)“responsible officer”, in relation to any ship, means [a person who is, or is acting as,] the master, a mate [, an engineer or the bosun] of the ship and, in the case of a ship carrying a passenger certificate, the purser or chief steward ...;
(b)without prejudice to any other grounds upon which a responsible officer of any ship may be held to be implicated by neglect, he may be so held if goods not owned to by any member of the crew are discovered in a place under that officer’s supervision in which they could not reasonably have been put if he had exercised proper care at the time of the loading of the ship or subsequently.
[(7)If the Treasury consider that there has been a change in the value of money since the Finance Act 2013 was passed or, as the case may be, since the last occasion when the power conferred by this subsection was exercised, they may by order substitute for the sum for the time being specified in subsections (3) and (4) such other sum as appears to them to be justified by the change.
(8)An order under subsection (7) may not vary the penalty for any conduct occurring before the coming into force of the order.
(9)An order under subsection (7) must be made by statutory instrument.
(10)A statutory instrument containing an order under subsection (7) is subject to annulment in pursuance of a resolution of either House of Parliament.]