Part XII
lock which the proper officer may require to affix to the premises of that person or any part thereof or to any vessel, utensil or other apparatus whatsoever kept thereon, and in default—
- (a) the fitting may be provided or any work necessary for its maintenance may be carried out by the proper officer, and any expenses so incurred shall be paid on demand by that person; and
- (b) if that person fails to pay those expenses on demand, he shall in addition be liable on summary conviction to a penalty of £100.
(4) If any person to whom this section applies or any servant of his—
- (a) wilfully destroys or damages any such fitting as is mentioned in subsection (3) above or any lock or key provided for use therewith, or any label or seal placed on any such lock; or
- (b) improperly obtains access to any place or article secured by any such lock; or
- (c) has any such fitting or any article intended to be secured by means thereof so constructed that that intention is defeated,
he shall be liable on summary conviction to a penalty of £500 and may be detained.
Power to examine and take account of goods. 159.—(1) Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—
- (a) which are imported; or
- (b) which are in a warehouse or Queen’s warehouse; or
- (c) which have been loaded into any ship or aircraft at any place in the United Kingdom; or
- (d) which are entered for exportation or for use as stores; or
- (e) which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; or
- (f) in the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;
and may for that purpose require any container to be opened or unpacked.
(2) Any examination of goods by an officer under the Customs and Excise Acts 1979 shall be made at such place as the Commissioners appoint for the purpose.
(3) In the case of such goods as the Commissioners may direct, and subject to such conditions as they see fit to impose,