Finance Act 2010
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Amendment of section 3 (penalty for illegally exporting goods) of Customs Act 1956. |
96.— Section 3 of the Customs Act 1956 is amended— | |
(a) in subsection (1) by deleting “and shall for each such offence forfeit either treble the value of the goods or €125, whichever is the greater, and such person may either be detained or proceeded against by summons” and substituting the following: | ||
“and shall for each such offence be liable— | ||
(i) on summary conviction, to a fine of €5,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, | ||
(ii) on conviction on indictment, to a fine not exceeding— | ||
(I) €126,970, or | ||
(II) where the value of the goods concerned, including the duty and tax payable thereon, is greater than €250,000, three times the value of those goods, | ||
or at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment”, | ||
and | ||
(b) by inserting the following after subsection (3): | ||
“(4) Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of section 13 of the Criminal Procedure Act 1967 , there were specified in that subsection the penalties provided for by subsection (1)(i) of this section and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.”. |