Part III
(2) Where, by any local Act, provision is made for the landing of goods without entry for deposit in transit sheds authorised thereunder, the provisions of this Act relating to goods deposited in transit sheds approved under this section shall have effect in relation to goods deposited in transit sheds authorised under that Act.
(3) The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under subsection (1) above.
(4) Any person contravening or failing to comply with any condition or restriction imposed by the Commissioners under subsection (1) above shall be liable on summary conviction to a penalty of £100.
Power to regulate movements of goods into and out of Northern Ireland by land. 26.—(1) The Commissioners may, for the purpose of safeguarding the revenue and for the better enforcement of any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to the importation or exportation of any goods, make regulations—
- (a) prohibiting the importation or exportation by land of all goods or of any class or description of goods except within such hours and by such routes within Northern Ireland (referred to in this Act as “approved routes”) as may be prescribed by the regulations;
- (b) appointing places for the examination and entry of and payment of any duty chargeable on any goods being imported or exported by land (referred to in this Act as “customs and excise stations”).
(2) If any person contravenes or fails to comply with any regulation made under subsection (1) above he shall be liable on summary conviction to a penalty of £100, and any goods in respect of which the offence was committed shall be liable to forfeiture.
Officers’ powers of boarding. 27.—(1) At any time while a ship is within the limits of a port, or an aircraft is at a customs and excise airport, or a vehicle is on an approved route, any officer and any other person duly engaged in the prevention of smuggling may board the ship, aircraft or vehicle and remain therein and rummage and search any part thereof.
(2) The Commissioners may station officers in any ship at any time while it is within the limits of a port, and if the master of any ship neglects or refuses to provide—
- (a) reasonable accommodation below decks for any officer stationed therein; or
