Part VIII
(6) If, after the approval of a warehouse as an excise warehouse, the occupier thereof makes without the previous consent of the Commissioners any alteration therein or addition thereto, he shall be liable on summary conviction to a penalty of £200.
(7) The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval of any warehouse under this section.
(8) Any person contravening or failing to comply with any condition imposed or direction given by the Commissioners under this section shall be liable on summary conviction to a penalty of £100.
Regulation of warehouses and warehoused goods. 93.—(1) The Commissioners may by regulations under this section (referred to in this Act as "warehousing regulations") regulate the deposit, keeping, securing and treatment of goods in and the removal of goods from warehouse.
(2) Warehousing regulations may, without prejudice to the generality of subsection (1) above, include provisions―
- (a) imposing or providing for the imposition under the regulations of conditions and restrictions subject to which goods may be deposited in, kept in or removed from warehouse or made available there to their owner for any prescribed purpose;
- (b) requiring goods deposited in warehouse to be produced to or made available for inspection by an officer on request by him;
- (c) permitting the carrying out on warehoused goods of such operations (other than operations consisting of the mixing of spirits with wine or made-wine) as may be prescribed by or allowed under the regulations in such manner and subject to such conditions and restrictions as may be imposed by or under the regulations;
- (d) for determining, for the purpose of charging or securing the payment of duty, the duties of customs or excise and the rates thereof to be applied to warehoused goods (other than goods falling within section 92(2)(b) above) and in that connection—
- (i) for determining the time by reference to which warehoused goods are to be classified;
- (ii) for determining the time at which warehoused goods are to be treated as having been removed from warehouse;
- (iii) for ascertaining the quantity which is to be taken as the quantity of warehoused goods;
