Customs and Excise Management Act 1979

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.].