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Regulations by Minister for Finance.
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12.—(1) The Minister for Finance may make regulations—
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(a) applying, for the purposes of this Act, any of the provisions of the Customs Acts, subject to such modifications as he considers appropriate,
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(b) adapting or modifying, for the purposes of this Act, any of the provisions of the statutes which relate to the duties of excise and the management of those duties,
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(c) governing the movement of persons, aircraft, ships, boats, vehicles and goods into and out of the airport from and to other parts of the State, and prohibiting such movement except by such routes within the State and during such hours as may be prescribed,
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(d) prescribing the places where and the form and manner in which entry of goods under the Customs Acts shall be delivered and duties of customs shall be paid.
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(2) If any person contravenes, whether by act or omission, any regulation under this section he shall, in addition to any other penalty to which he may be liable, be guilty of an offence against the Customs Acts and shall be liable on summary conviction thereof to a Customs penalty not exceeding one hundred pounds, and he may either be detained or proceeded against by summons.
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(3) Any goods in respect of which an offence under this section may have been committed, together with all aircraft, ships, boats, vehicles, animals and other things used in their conveyance, shall be forfeited.
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