SCHEDULES
SCHEDULE 4Offences to which defence in section 45 does not apply
Customs and Excise Management Act 1979 (c. 2)
I117
An offence under section 170 of the Customs and Excise Management Act 1979 (penalty for fraudulent evasion of duty etc) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (indecent or obscene articles).