Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979, and person making entry of goods on their importation who fails to comply with any of the requirements of this Part of this Act in connection with that entry shall be liable on summary conviction to a penalty of [F1level 2 on the standard scale], and the goods in question shall be liable to forfeiture [F2but this section shall not apply to—
(a)any failure which has been or may be remedied by virtue of section 38(B)(1); or
(b)any failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request.]
Textual Amendments
F1Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
F2Words and s. 41(a)(b) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(1), Sch. 6 para. 6