| |
(2B) Any person who receives or disposes of or assists any person concerned in receiving or disposing of, or who has in his possession, goods, knowing that in respect of the goods a contravention of any of the preceding subsections of this section has occurred or is intended, shall be guilty of an offence against the Customs Acts and shall for each such offence forfeit either treble the value of the goods, including the duty payable thereon, or one hundred pounds, at the election of the Revenue Commissioners, and he may either be detained or proceeded against by summons.”, and
|