Customs and Excise Act 1952 (c. 44) Customs and Excise Act 1952 (c. 44) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 14 para. 60 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 1 3Paragraph 3 Customs and Excise Act 1952 (c. 44)