12.—(1) It shall be the duty of the Commissioners to take such action as they consider appropriate to secure the enforcement of article 3, 4, 10, 11 or any obligation arising under article 7 insofar as the obligation relates to the powers of the Commissioners.
(2) Sections 145 to 148 and 150 to 152(b) and 153 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties, proof and other matters) apply in relation to offences and penalties under this Order and proceedings for such offences, as they apply in relation to offences and penalties and proceedings for offences under the customs and excise Acts.
(3) For the purposes of this Order, offences other than those in respect of which a duty is imposed upon the Commissioners by virtue of paragraph (1) shall not be offences under the customs and excise Acts for the purposes of section 145 of the Customs and Excise Management Act 1979.