PART 6OFFENCES, ENFORCEMENT AND PENALTIES
Application of CEMA in respect of offences41
1
Where the Commissioners for Her Majesty's Revenue and Customs investigate or propose to investigate any matter with a view to determining—
a
whether there are grounds for believing that an offence has been committed by reason of a contravention of—
i
ii
article 31 of this Order so far as it relates to the powers of the Commissioners;
iii
the dual-use Regulation; or
iv
the torture Regulation; or
b
whether a person should be prosecuted for such an offence,
the matter shall be treated as an assigned matter.
2
Section 77A of CEMA (provision as to information powers) M1 shall apply to a person concerned in an activity which, if not authorised by a licence, would contravene—
a
b
the dual-use Regulation; or
c
the torture Regulation,
and accordingly references in section 77A of CEMA to exportation shall be read as including any such activity.
3
Section 138 of CEMA (provision as to arrest of persons) M2 shall apply to the arrest of a person for an offence under this Order as it applies to the arrest of a person for an offence under the customs and excise Acts.
4
Sections 145 M3, 146 M4, 146A M5, 147 M6, 148, 150 M7, 151 M8, 152 M9, 154 M10, and 155 M11 of CEMA (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under this Order as they apply in relation to offences and penalties under the customs and excise Acts.
5
For the purposes of the application of section 145 of CEMA to this Order, only offences related to contraventions of the provisions referred to in paragraph (1)(a) are offences under the customs and excise Acts.