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Changes over time for: Section 152
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Version Superseded: 03/03/2004
Status:
Point in time view as at 26/02/2004. This version of this provision has been superseded.
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Changes to legislation:
Customs and Excise Management Act 1979, Section 152 is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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152 Powers of Commissioners to mitigate penalties, etc. U.K.
The Commissioners may, as they see fit—
(a)stay, sist or compound any proceedings for an offence or for the condemnation of any thing as being forfeited under the customs and excise Acts; or
(b)restore, subject to such conditions (if any) as they think proper, any thing forfeited or seized under those Acts; or
(c)after judgment, mitigate or remit any pecuniary penalty imposed under those Acts; or
(d)order any person who has been imprisoned to be discharged before the expiration of his term of imprisonment, being a person imprisoned for any offence under those Acts or in respect of the non-payment of a penalty or other sum adjudged to be paid or awarded in relation to such an offence or in respect of the default of a sufficient distress to satisfy such a sum;
but paragraph (a) above shall not apply to proceedings on indictment in Scotland.
Modifications etc. (not altering text)
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