1048
CH. 69.
Interpreta tion, &c.
Import, Export and
2 & 3 GEO. 6.
Customs Powers (Defence) Act, 1939.
satisfy the Commissioners that those goods have not reached any enemy or any enemy territory, and if he fails so to do, he shall incur a customs penalty of treble the value of the goods or one hundred pounds at the election of the Commissioners, unless he proves that he did not consent to or connive at the goods reaching an enemy or enemy territory, and that he took all reasonable steps to secure that the ultimate destination of the goods was not other than that specified in the documents shown or furnished to the officers of Customs and Excise in connection with the exportation of the goods.
(3) In any proceedings under this section, an aver- ment in the information that the Commissioners of Customs and Excise are not satisfied as to any matter shall be sufficient evidence that they have not been so satisfied, unless the contrary is proved.
8.-(1) For the purposes of this Act-
(a) the Isle of Man shall be deemed to form part
of the United Kingdom;
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(b) the expression enemy means-
(i) any State, or Sovereign of a State, at war with His Majesty;
(ii) any individual resident in enemy territory;
(iii) any body of persons (whether cor- porate or unincorporate) carrying on busi- ness in any place, if and so long as the body is controlled by a person who, under this subsection, is an enemy;
(iv) any body of persons constituted or incorporated in, or under the laws of, a State at war with His Majesty; or
(v) any other person, who for the pur- poses of any Act relating to trading with the enemy is to be deemed to be an enemy; but does not include any person by reason only that he is an enemy subject; (c) the expression enemy subject" means-
(i) an individual who, not being either a British subject or a British protected person,
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