If you go over and get caught then customs & excise confiscate the lot, not just the amount you are over by.
They can also fine you if they feel so inclined - it's not just an "over the limit" offence, you will have gone through the wrong channel (unless you are going to declare them anyway) without declaring.
I think if it's "a few extra cartons" you just get them snaffled
Fritz is correct, it is not just any extra you get seized by customs but the whole amount you have, in addition you may be fined resulting in a criminal record and also required to pay any duty due on all the items.
Was having a google to see if I could find what the exact penalties were, when I got sidetracked by reading that HMC&E have now imposed a limit of 800 cigs or 1 kilo of tobacco from EU countries. Apparently from October this year. No effect on bringing from India obviousley, but I thought that the EU had sorted the HMC&E on this issue before.
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