Related Commentary  Related Cases

152  The Commissioners may, as they see fit–

(a)compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings for an offence or for the condemnation of any thing as being forfeited under the customs and excise Acts; or

(b)restore, subject to such conditions (if any) as they think proper, any thing forfeited or seized under those Acts; or

(c)[repealed by CRCA 2005, s. 52(1)(a)(vi);]

(d)[repealed by CRCA 2005, s. 52(1)(a)(vii);]

but paragraph (a) above shall not apply to proceedings on indictment in Scotland.


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