(1)In relation to an offence in connection with a prohibition or restriction on importation or exportation having effect by virtue of section 3 of this Act, the following provisions of the [1952 c. 44.] Customs and Excise Act 1952, that is to say section 45(1) (improper importation), section 56(2) (improper exportation) and section 304 (fraudulent evasion of prohibition or restriction affecting goods) shall have effect subject to the modifications specified in whichever of subsections (2) and (3) below is applicable in the case of that offence.
(2)Where the controlled drug constituting the goods in respect of which the offence was committed was a Class A drug or a Class B drug, the said section 45(1), 56(2) or 304, as the case may be, shall have effect as if for the words from " shall be liable " to " or to both " there were substituted the following words, that is to say—
“shall be liable—
(a)on summary conviction, to a penalty of three times the value of the goods or £400, whichever is the greater, or to imprisonment for a term not exceeding 12 months, or to both;
(b)on conviction on indictment, to a pecuniary penalty of such amount as the court may determine, or to imprisonment for a term not exceeding 14 years, or to both”,
so however that nothing in this subsection shall be taken to affect the liability of any person to detention under the said subsection 45(1), 56(2) or 304.
(3)Where the controlled drug constituting the goods in respect of which the offence was committed was a Class C drug, the said section 45(1), 56(2) or 304, as the case may be, shall have effect as if for the words " imprisonment for a term not exceeding two years " there were substituted the words " imprisonment for a term not exceeding five years
(4)Section 283(2)(a) of the [1952 c. 44.] Customs and Excise Act 1952 (mode of trial of offences punishable with imprisonment for two years) shall have effect as if after the words " two years " there were inserted the words " or more
(5)Without prejudice to the powers of any court on an appeal, section 286(2) of tile Customs and Excise Act 1952 (power of court to mitigate pecuniary penalty) shall not apply in the case of a pecuniary penalty imposed on conviction on indictment by virtue of subsection (2) above.
(6)In its application to Scotland subsection (5) above shall have effect as if for the reference to section 286(2) of the Customs and Excise Act 1952 there were substituted a reference to paragraph (5) of section 43 of the [1908 c. 65.] Summary Jurisdiction (Scotland) Act 1908 as applied by section 77(4) of the said Act of 1908.