Page:Customs and Excise Management Act 1979.pdf/64

58c. 2

been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence,—
 * (a) to furnish such information, in such form and within such time, as the Commissioners or officer may specify in the requirement; or
 * (b) to produce for inspection, and to allow the taking of copies or extracts from, such invoices, bills of lading. books or documents as may be so specified.

(2) Any person who, without reasonable cause, fails to comply with a requirement imposed on him under subsection (1) above shall be liable on summary conviction to a penalty of £50. Prevention of smuggling

81.—(1) In this section “small ships” means—
 * (a) ships not exceeding 100 tons register; and
 * (b) hovercraft, of whatever size.

(2) The Commissioners may make general regulations with respect to small ships and any such regulations may in particular make provision as to the purposes for which and the limits within which such ships may be used.

(3) Different provision may be made by regulations under this section for different classes or descriptions of small ships.

(4) The Commissioners may, in respect of any small ship, grant a licence exempting that ship from all or any of the provisions of any regulations made under this section.

(5) Any such licence may be granted for such period, for such purposes and subject to such conditions and restrictions as the Commissioners see fit, and may be revoked at any time by the Commissioners.

(6) Any small ship which, except under and in accordance with the terms of a licence granted under this section, is used contrary to any regulation made under this section, and any ship granted such a licence which is found not to have that licence on board shall be liable to forfeiture.

(7) Every boat belonging to a British ship and every other vessel not exceeding 100 tons register, not being a fishing boat entered in the fishing boat register under the Merchant Shipping Act 1894, and every hovercraft, shall be marked in such manner as the Commissioners may direct, and any such boat, vessel or hovercraft which is not so marked shall be liable to forfeiture.