# Customs and Excise Management Act 1979, Section 152: Powers of Commissioners to mitigate penalties, etc.

Extent: E+W+S+N.I.

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 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) after judgment, mitigate or remit any pecuniary penalty imposed under those Acts; or
(d) order any person who has been imprisoned to be discharged before the expiration of his term of imprisonment, being a person imprisoned for any offence under those Acts or in respect of the non-payment of a penalty or other sum adjudged to be paid or awarded in relation to such an offence or in respect of the default of a sufficient distress to satisfy such a sum;
but paragraph (a) above shall not apply to proceedings on indictment in Scotland.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/152 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.