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Customs and excise management act 1979
what will be the action taken for the breach of 5 (1) of schedule 2A of the alcoholic liquor duties act 1979?
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Where someone is found to be selling unstamped containers (over 35cl) of alcohol (of the types referred to in Schedule 2A), or possesses or transports such containers,with a view to their sale, HMRC are entitled to seize the containers (and their contents) and initiate a criminal prosecution. This appears to be a 'summary only' offence, which would thus be heard before a Magistrates' Court.
The maximum penalty is a level 5 fine (currently �5000), together with the confiscation of the containers and their contents.
Such a prosecution would not, of course, prevent further prosecution for indictable offences related to evasion of duty, where appropriate.
Chris
The maximum penalty is a level 5 fine (currently �5000), together with the confiscation of the containers and their contents.
Such a prosecution would not, of course, prevent further prosecution for indictable offences related to evasion of duty, where appropriate.
Chris
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