Page:Customs and Excise Management Act 1979.pdf/108

102c. 2

(4) Without prejudice to any other method of prosecution and subject to any express provision made by the enactment in question, it shall be competent in Scotland to prosecute an offence under any of the outlying provisions of the customs and excise Acts summarily in the sheriff court; but no sentence of the sheriff court on summary conviction shall impose any term of imprisonment exceeding 6 months.    General powers, etc.

157.—(1) Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security by bond or otherwise for the observance of any condition in connection with customs or excise.

(2) Any bond taken for the purposes of any assigned matter—
 * (a) shall be taken on behalf of Her Majesty; and
 * (b) shall be valid notwithstanding that it is entered into by a person under full age; and
 * (c) may be cancelled at any time by or by order of the Commissioners.

158.—(1) A person to whom this section applies, that is to say, a revenue trader and any person required by the Commissioners under the Customs and Excise Acts 1979 to give security in respect of any premises or place to be used for the examination of goods by an officer, shall—
 * (a) provide and maintain such appliances and afford such other facilities reasonably necessary to enable an officer to take any account or make any examination or search or to perform any other of his duties on the premises of that trader or at the bonded premises or place as the Commissioners may direct;
 * (b) keep any appliances so provided in a convenient place approved by the proper officer for that purpose; and
 * (c) allow the proper officer at any time to use anything so provided and give him any assistance necessary for the performance of his duties.

(2) Any person who contravenes or fails to comply with any provision of subsection (1) above shall be liable on summary conviction to a penalty of £100.

(3) A person to whom this section applies shall provide and maintain any fitting required for the purpose of affixing any