61 [Supplementary provision relating to stores]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

61  [Supplementary provision relating to stores]

(1)     . . .

(2)     . . .

(3)     . . .

(4)     . . .

(5)     If any goods shipped or carried as stores [without payment of duty] are without the authority of the proper officer landed or unloaded at any place in the United Kingdom—

(a)     the goods shall be liable to forfeiture; and

(b)     [the vehicle operator and the owner of the ship, aircraft or railway vehicle] shall each be liable on summary conviction to a penalty of three times the value of the goods or [level 3 on the standard scale], whichever is the greater.

[(5A)     But subsection (5) above does not apply where the goods are entered for warehousing

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