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Customs and Excise Management Act 1979

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Changes over time for: Paragraph 1

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Point in time view as at 12/03/2015.

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Customs and Excise Management Act 1979, Paragraph 1 is up to date with all changes known to be in force on or before 20 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. Help about Changes to Legislation

1U.K.Section 50(4), 68(3) and 170(3) of this Act shall have effect in a case where the goods in respect of which the offence referred to in that subsection was committed were a Class A drug [F1, Class B drug or a temporary class drug] as if for the words from shall be liable onwards there were substituted the following words, that is to say—

shall be liable—

(a)on summary conviction, to a penalty of [F2the prescribed sum][F2£20,000] or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both;

[F3(b)on conviction on indictment—

(i)where the goods were a Class A drug, to a penalty of any amount, or to imprisonment for life, or to both; and

(ii)where they were a Class B drug [F4 or a temporary class drug], to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.].

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