§ Mr. RedmondTo ask the Chancellor of the Exchequer what is the maximum fine for evading duty of £20,000 on imports of wine and tobacco.
§ Sir John CopeIn the magistrates court the maximum penalty for evading duty is the greater of £5,000 or three times the value of the goods. In the Crown court the penalty is unlimited and offenders can be imprisoned. The word "fine" is not used in the Customs and Excise Acts. A penalty is to all intents and purposes the same as a fine.