C7Part XI Detention of Persons, Forfeiture and Legal Proceedings
General provisions as to legal proceedings
C2C3C4C5C6C8C9C10C11C13C12C14C15C16C17C18C19C20C21C22C23C24C25C26C27C28C29C30C31C32C33C35C34C36C37C38C39C40C41C42C43C44C45C46C47C48C49C50C51C52C53C54C55C61C62C67C63C70C64C56C59C60C68C69C75C72C77C57C66C74C58C73C71C65C76150 Incidental provisions as to legal proceedings. C1
1
Where liability for any offence under the customs and excise Acts is incurred by two or more persons jointly, those persons shall each be liable for the full amount of any pecuniary penalty and may be proceeded against jointly or severally as F1prosecuting authority (within the meaning of section 146A) may see fit.
2
In any proceedings for an offence under the customs and excise Acts instituted in England, Wales or Northern Ireland, any court by whom the matter is considered may mitigate any pecuniary penalty as they see fit.
3
In any proceedings for an offence or for the condemnation of any thing as being forfeited under the customs and excise Acts, the fact that security has been given by bond or otherwise for the payment of any duty or for compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are instituted shall not be a defence.
Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)