Part VIII
shipment as stores unless the proper officer has reasonable grounds to suppose that the whole or part of the deficiency has arisen from unlawful abstraction.
(3) In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may require the occupier of the warehouse or the proprietor of the goods to pay immediately in respect of the missing goods or of the whole or any part of the deficiency, as they see fit, the duty chargeable or deemed under warehousing regulations to be chargeable on such goods or, in the case of goods warehoused on drawback which could not lawfully be entered for home use, an amount equal to the drawback and any allowance paid in respect of the goods.
(4) If, on the written demand of an officer, the occupier of the warehouse or the proprietor of the goods refuses to pay any sum which he is required to pay under subsection (3) above he shall in addition be liable on summary conviction to a penalty of double that sum.
(5) This section has effect without prejudice to any penalty. or forfeiture incurred under any other provision of the customs and excise Acts.
Deficiency in goods occurring in course of removal from warehouse without payment of duty. 95.—(1) Where any goods have been lawfully permitted to be taken from a warehouse without payment of duty for removal to another warehouse or to some other place, section 94 above shall, subject to subsection (2) below, have effect in relation to those goods in the course of that removal as if those goods were still in warehouse.
(2) In its application in relation to any goods by virtue of subsection (1) above, section 94 above shall have effect as if the following provisions were omitted, namely―
- (a) subsection (2), and the reference to that subsection in subsection (1); and
- (b) the references in subsections (3) and (4) to the occupier of the warehouse.
Deficiency in certain goods moved by pipe-line. 96.—(1) This section applies where goods of any of the following descriptions, that is to say—
- (a) goods which are chargeable with a duty which has not been paid;
- (b) goods on which duty has been repaid or remitted in whole or in part; and
- (c) goods on which drawback has been paid,
