Part 8Offences
Miscellaneous offences
121Keeping of smuggled goods
1
Any responsible person who knowingly keeps or allows to be kept on licensed premises any goods which—
a
have been imported without any duty payable on their importation having been paid, or
b
have otherwise been unlawfully imported,
commits an offence.
2
A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
3
The court by or before which a person is convicted of an offence under subsection (1) may order the goods in question to be—
a
forfeited, and
b
destroyed or otherwise dealt with in such manner as the court may order.