Section 259: Power to retain measurement taken in certain cases

1 Subject to the applicable rules, any offence under the customs and excise laws -
a where punishable with imprisonment for a term of two years or more, with or without a fine, shall be punishable either on summary conviction or on conviction on indictment; and
b in any other case, shall be punishable on summary conviction.

2 Without prejudice to the powers of any other court of competent jurisdiction, any proceedings for condemnation under the Schedule to this Act or for the recovery of any duty or other sum payable under the customs and excise laws may be heard and determined, without limit of amount, by a court of summary jurisdiction. [Schedule]