Section 27Part 3 — CONTROL OF VESSELS AND GOODS
Bonded warehouse deficiencies
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This section applies where goods have been warehoused and, before they are lawfully removed from a bonded warehouse in accordance with a proper clearance thereof, they are found to be missing or deficient.
In any case where this section applies, unless it is shown to the satisfaction of the Director that the absence of or deficiency in the goods can be accounted for by natural wastage, accident or other legitimate cause, then, without prejudice to any penalty or forfeiture incurred under this or any other law, Customs and Border Control may require the warehouse keeper or the owner of the goods to pay forthwith the whole or any part of the duty due on the missing goods or on the whole or any part of the deficiency.
If, on the written demand of an officer, the warehouse keeper or the owner of the goods refuses to pay any sum which the warehouse keeper or the owner is required to pay under subsection (2) the warehouse keeper or the owner is, in addition, liable on summary conviction to a penalty of double that sum.
This section has effect without prejudice to any penalty or forfeiture incurred under any other provision of this Act.
Defined Terms
bonded warehousewarehoused goodswarehouse keepernatural wastage