Section 3 of the Customs Act 1956 is amended -
(a) in subsection (1) by deleting "and shall for each such offence forfeit either treble the value of the goods or €125, whichever is the greater, and such person may either be detained or proceeded against by summons" and substituting the following:
"and shall for each such offence be liable -
(i) on summary conviction, to a fine of €5,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment,
(ii) on conviction on indictment, to a fine not exceeding -
(I) €126,970, or
(II) where the value of the goods concerned, including the duty and tax payable thereon, is greater than €250,000, three times the value of those goods,
or at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment",
and
(b) by inserting the following after subsection (3):
"(4) Section 13 of the Criminal Procedure Act 1967 sha