21. (1) Where there is evidence that an offence under the Customs Acts has been committed by 2 or more persons—

(a) proceedings may be instituted against such persons, jointly or severally, for the recovery of a penalty, and

(b) on the imposition of a penalty, such persons shall be jointly and severally liable for that penalty.

(2) Where an offence under the Customs Acts is committed by a body corporate and is proven to have been so committed with the consent, connivance or approval of or to have been attributable to any wilful neglect on the part of any person, being a director, manager, secretary or any other officer of the body corporate or a person who was purporting to act in any such capacity, that person, as well as the body corporate, commits an offence and is liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(3) Where the affairs of a body corporate are managed by its members, subsection (2) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.

(4) Where proceedings have been instituted or continued in the name of an officer of the Commissioners who has ceased for any reason to be such an officer, or being such officer is absent at any time during those proceedings, then such proceedings may be continued in the name of any other officer of the Commissioners or of the officer so absent, as appropriate in the circumstances.

(5) Any summons, notice, order or other document relating to proceedings relating to any appeal against a judgment pursuant to such proceedings, may be served by an officer of the Commissioners.

(6) In any proceedings, the fact that the duties of customs have been secured by bond or otherwise shall not be relevant in deciding whether or not an offence has been committed.

(7) Notwithstanding section 10(4) of the Petty Sessions Ireland Act 1851, summary proceedings for an offence under the Customs Acts may be instituted within 2 years from the date of the offence.

(8) Section 1(1) of the Probation of Offenders Act 1907 does not apply to offences under the Customs Acts.