The Customs and Excise (Transit) Regulations 1993

Supplementary U.K.

4.—(1) Section 139 of and Schedule 3 to the Customs and Excise Management Act 1979(1) (detention, seizure and condemnation of goods) shall apply to any goods liable to forfeiture under regulation 3 above as if the goods were liable to forfeiture under the customs and excise Acts.

(2) Sections 144 to 148 and 150 to 155 of the Customs and Excise Management Act 1979(2) (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under regulation 3 above and proceedings for such offences or for condemnation of anything as being forfeited under that regulation as they apply in relation to offences and penalties and proceedings for offences or for condemnation under the customs and excise Acts.

Commencement Information

I1 Reg. 4 in force at 23.6.1993, see reg. 1

(1)

The provision as to penalty in section 139(7) was amended in its application to England and Wales by the Criminal Justice Act 1982 (c. 48), section 46; in its application to Scotland by the Criminal Procedure (Scotland) Act 1975 (c. 21), section 289G (which was inserted by the Criminal Justice Act 1982, section 54); and in its application to Northern Ireland by S.I. 1984/703 (N.I.3); paragraphs 2(c) and 4(1) of Schedule 3 were amended by the Isle of Man Act 1979 (c. 58), section 13 and Schedule 1, paragraphs 23 and 24 respectively.

(2)

Section 145(6) was amended by the Police and Criminal Evidence Act 1984 (c. 60), section 114(1); section 146(1) was modified by S.I. 1990/2167; section 146A was inserted by the Finance Act 1989 (c. 26), section 16(1) and (4); section 147(1) was repealed by the Finance Act 1989 (c. 26), section 16(2) and (4), section 187(1) and Schedule 17, Part I; section 147(2) was amended by the Magistrates' Courts Act 1980 (c. 43), section 154 and Schedule 7, paragraph 176; section 147(5) was repealed by the Criminal Justice Act 1982 (c. 48), section 77 and Schedule 14, paragraph 42 and section 78 and Schedule 16; section 151 was amended by the Magistrates' Courts Act 1980 (c. 43), section 154 and Schedule 7, paragraph 177; section 153(4) was inserted by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, Part I, paragraph 9; section 154(2) was modified by S.I. 1990/2167.