Part III
- (b) dutiable goods moved from warehouse without payment of duty,
shall not be moved by means of a pipe-line that is not for the time being approved by the Commissioners for the purposes of this section.
(3) The Commissioners may give their approval under this section for such period and subject to such conditions as they think fit, and may at any time for reasonable cause—
- (a) vary the terms of their approval; and
- (b) (if they have given to the owner of the pipe-line not less than 3 months’ written notice of their intention so to do) revoke their approval.
(4) Section 49 of the 1962 c. 58.Pipe-lines Act 1962 (procedure for service of documents under that Act) shall apply to a notice required by subsection (3)(b) above to be served on the owner of a pipe-line as it applies to a document required by that Act to be so served.
(5) A person who—
- (a) contravenes subsection (1) or (2) above, or contravenes or fails to comply with a condition imposed by the Commissioners under subsection (3) above; or
- (b) except with the authority of the proper officer or for just and sufficient cause, obtains access to goods which are in, or in course of conveyance by, a pipe-line approved under this section,
shall be guilty of an offence under this section and may be detained; and any goods in respect of which the offence was committed shall be liable to forfeiture.
(6) A person guilty of an offence under this section shall be liable—
- (a) on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or
- (b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
(7) In the application of subsection (4) above to Northern Ireland, the reference to the Pipe-lines Act 1962 shall have effect as if that Act extended to Northern Ireland.
Approval of transit sheds. 25.—(1) The Commissioners may approve, for such periods and subject to such conditions and restrictions as they see fit, places for the deposit of goods imported and not yet cleared out of charge, including goods not yet reported and entered under this Act; and any place so approved is referred to in this Act as a “transit shed”.
