s 74 Liability under the customs and excise Acts.
A person who— (a) lands or ships or attempts to land or ship or brings or attempts to bring through the tunnel system as defined in the Channel Tunnel Act 1987 an animal or thing, and (b) by so doing is in contravention of this Act or of an order of the Minister, is liable under and according to the customs and excise Acts to the penalties imposed on persons importing or exporting or attempting to import or export goods the importation or exportation of which is prohibited. This section is without prejudice to any proceeding under this Act against such a person for an offence against this Act.