Punishment for offenders and recovery of fines, etc

(1) Where any act or default in relation to any matter of customs is, apart from the provisions of this Act, a felony or misdemeanour, proceedings for the punishment of any person in respect thereof may be taken on indictment, notwithstanding that such act or default has been made an offence under this Act. (2) Unless the contrary is in any case provided, all proceedings for the recovery of any fine, penalty or forfeiture under this Act shall be taken under the Summary Jurisdiction (Offences) Act and Summary Jurisdiction (Procedure) Act in the name or on behalf of the Comptroller. CAP. 98. CAP. 99. (3) Notwithstanding anything contained in this section, the Crown may recover, by civil proceedings under any law for the time being in force relating to proceedings by the Crown, all duties, charges, penalties, fines and forfeitures recoverable, imposed or incurred under this Act.