Page:Customs and Excise Management Act 1979.pdf/122

116c. 2  SCHEDULE 1 1. Section 50(4), 68(3) and 170(3) of this Act shall have effect in a case where the goods in respect of which the offence referred to in that subsection was committed were a Class A drug or a Class B drug as if for the words from “shall be liable” onwards there were substituted the following words, that is to say—
 * “shall be liable—
 * (a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both;
 * (b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.”.

2. Section 50(4), 68(3) and 170(3) of this Act shall have effect in a case where the goods in respect of which the offence referred to in that subsection was committed were a Class C drug as if for the words from “shall be liable” onwards there were substituted the following words, that is to say—
 * “shall be liable—
 * (a) on summary conviction in Great Britain, to a penalty of three times the value of the goods or £500, whichever is the greater, or to imprisonment for a term not exceeding 3 months, or to both;
 * (b) on summary conviction in Northern Ireland, to a penalty of three times the value of the goods or £100, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both;
 * (c) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 5 years, or to both.”.

3. In this Schedule “Class A drug”, “Class B drug” and “Class C drug” have the same meanings as in the Misuse of Drugs Act 1971.   SCHEDULE 2 Duties 1.—(1) Where under subsection (1) of the principal section imported goods of any class or description are chargeable with a