C6Part XI Detention of Persons, Forfeiture and Legal Proceedings
General provisions as to legal proceedings
C2C3C4C5C7152 Powers of Commissioners to mitigate penalties, etc.C1
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.
Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)