s 77 Proceedings for offences and penalties under Customs Act 1960
77. Parts 14 and 15 of the Customs Act 1960 (Provisions as to Trials and Proceedings; and Offences and Penalties) and such other related provisions of that Act as the Minister may by order specify apply, with such exceptions, adaptations and modifications as may be prescribed in that order, in relation to offences under this Act (which include any act or omission in respect of which a penalty is imposed) and penalties imposed under this Act as they apply in relation to offences and penalties under the Customs Act 1960 as defined in that Act; and accordingly in those provisions as they apply by virtue of this section the reference to customs duty or excise duty is to be construed as a reference to the tax.