Part IX
(7) The proceeds of any sale under subsection (5) above shall be applied in or towards payment of the costs and expenses of the distress and sale and in or towards payment of the duty due from the trader, and the surplus (if any) shall be paid to the trader.
(8) In this section-
- “relevant excise duty” means excise duty other than duty chargeable on imported goods; and
- “relevant penalty” means a penalty incurred under the revenue trade provisions of the customs and excise Acts.
(9) In the application of this section to Scotland any reference to distress or seizure shall be construed as a reference to poinding.
Liability of ostensible owner or principal manager. 118. Any person who acts ostensibly as the owner or who is a principal manager of the business of a revenue trader in respect of which entry of any premises or article has been made or who occupies or uses any entered premises or article shall, notwithstanding that he is under full age, be liable in like manner as the real and true owner of the business for all duties charged and all penalties incurred in respect of that business.
Part X
Duties and Drawbacks—General Provisions
General provisions relating to imported goods
Delivery of imported goods on giving of security for duty. 119.—(1) Where it is impracticable immediately to ascertain whether any or what duty is payable in respect of any imported goods which are entered for home use, whether on importation or from warehouse, the Commissioners may, if they think fit and notwithstanding any other provision of the Customs and Excise Acts 1979, allow those goods to be delivered upon the importer giving security by deposit of money or otherwise to their satisfaction for payment of any amount unpaid which may be payable by way of duty.
(2) The Commissioners may for the purposes of subsection (1) above treat goods as entered for home use notwithstanding that the entry does not contain all the particulars required for perfect entry if it contains as many of those particulars as are then known to the importer, and in that event the importer shall supply the remaining particulars as soon as may be to the Commissioners.
