144Keeping of smuggled goodsE+W
(1)A person to whom subsection (2) applies commits an offence if he knowingly keeps or allows to be kept, on any relevant premises, any goods which have been imported without payment of duty or which have otherwise been unlawfully imported.
(2)This subsection applies—
(a)to any person who works at the premises in a capacity, whether paid or unpaid, which gives him authority to prevent the keeping of the goods on the premises,
(b)in the case of licensed premises, to—
(i)the holder of a premises licence in respect of the premises, and
(ii)the designated premises supervisor (if any) under such a licence,
(c)in the case of premises in respect of which a club premises certificate has effect, to any member or officer of the club which holds the certificate who is present on the premises at any time when the goods are kept on the premises in a capacity which enables him to prevent them being so kept, and
(d)in the case of premises which may be used for a permitted temporary activity by virtue of Part 5, to the premises user in relation to the temporary event notice in question.
(3)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4)The court by which a person is convicted of an offence under this section may order the goods in question, and any container for them, to be forfeited and either destroyed or dealt with in such other manner as the court may order.