Revenue Act 1883

4 Execution on judgment in superior court

If in any suit, prosecution, or information for the recovery of penalties under the Customs Acts in the High Court of Justice in England, the High Court of Justice in Ireland, or the Court of Session as Court of Exchequer, or the High Court of Justiciary in Scotland, judgment or decree shall be obtained against any person by default or in absence or in for or by verdict or otherwise, and such person shall not pay the sum or sums of money for which such judgment shall have been entered up or discerned for under such decree, execution shall thereupon issue, and diligence shall proceed not only against his body but against all his real and personal estate, whether vested in himself or in any other person in trust for him for such sum or sums of money as aforesaid, together with the costs, poundage, fees, and expenses of execution; and any person whose body shall be taken in execution as aforesaid shall be treated in the same manner in all respects as a person committed to prison by any justice for non-payment of a penalty incurred for an offence against the Customs Acts.