Customs and Excise Management Act 1979

136 Offences in connection with claims for drawback, etc.

(1) If any person obtains or attempts to obtain, or does anything whereby there might be obtained by any person, any amount by way of drawback, allowance, remission or repayment of, or any rebate from, any duty in respect of any goods which is not lawfully payable or allowable in respect thereof or which is greater than the amount so payable or allowable, he shall be guilty of an offence under this subsection.

(2) A person guilty of an offence under subsection (1) above shall be liable on summary conviction—

(a) if the offence was committed with intent to defraud Her Majesty, to a penalty of three times the value of the goods or £200, whichever is the greater;

(b) in any other case, to a penalty of three times the amount improperly obtained or allowed or which might have been improperly obtained or allowed or £100, whichever is the greater.

(3) Any goods in respect of which an offence under subsection (1) above is committed shall be liable to forfeiture; but in the case of a claim for drawback, the Commissioners may, if they see fit, instead of seizing the goods either refuse to allow any drawback thereon or allow only such drawback as they consider proper.

(4) Without prejudice to the foregoing provisions of this section, if, in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made, it is found that those goods do not correspond with any entry made thereof in connection with that claim, the goods shall be liable to forfeiture and any person by whom any such entry or claim was made shall be liable on summary conviction to a penalty of three times the amount claimed or £100, whichever is the greater.

(5) Subsection (4) above applies in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made where it is found that the goods, if sold for home use, would realise less than the amount claimed as it applies where the finding specified in that subsection is made except that it does not apply by virtue of this subsection to any claim under—

(a) section 123 or 134(2) above ; or

(b) section 46, 61 or 64 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on certain spoilt liquors).