1940
No. 36 of 1931.
DUTIABLE COMMODITIES.
[cf. 39 & 40 Vict. c. 36, s. 179.]
Ships' or aircraft stores, etc.
Assessment of duty and drawback.
Liability of licensee of general bonded or licensed warehouse for duty on goods in his custody.
(3) Goods thrown overboard from any ship, vehicle or aircraft shall be deemed to have been unlawfully removed therefrom in contravention of this section.
19.-(1) Goods to which this Ordinance applies and which are imported and intended to be exported in the same ship or aircraft, without landing or transhipment, or to be used as ships' or aircraft stores, shall, while the ship or aircraft is in this Colony, be kept in a secure place under the custody and control of the master or person in charge of the ship or aircraft.
(2) The Superintendent or any person authorized by him in writing either generally or in any particular instance may at all times inspect such goods and place seals on any container or place in which they may be.
(3) No such seal shall without the permission of the Superintendent be broken while the ship or aircraft is in this Colony.
20. Subject to the provisions of section 4, the duty on dutiable goods shall be assessed by the Superintendent or any public officer deputed by him in that behalf, and shall be paid at such times and to such officers, at the office of the Superintendent or elsewhere, as he may direct. In assessing the duty on any goods, allowance shall be made for any loss or contraction which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Superintendent, for waste in manufacture, if the loss, contraction or waste has been duly notified and accounted for in accordance with the provisions of this Ordinance and any regulations made thereunder. The decision of the Superintendent as to the amount of duty or drawback payable on any goods shall be final.
21. The licensee of every general bonded or licensed warehouse shall be liable for the duty payable in respect of any goods of which he has, or has had, the custody, whether the goods are in his warehouse or not, until the goods are removed from the warehouse in accordance with a permit under this Ordinance and shall in addition be presumed to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he has had the custody and for which he cannot account: a deficiency shall be deemed sufficiently accounted for if it...
1940
No. 36 of 1931.
DUTIABLE COMMODITIES.
[cf. 39 & 40
Vict. c. 36, s. 179.]
Ships' or aircraft stores, etc.
Assessment of duty and drawback.
Liability of licensee of general
bonded or licensed warehouse for duty on goods in his custody.
(3) Goods thrown overboard from any ship, vehicle or air- craft shall be deemed to have been unlawfully removed therefrom in contravention of this section.
19.-(1) Goods to which this Ordinance applies and which are imported and intended to be exported in the same ship or aircraft, without landing or transhipment, or to be used as ships' or aircraft stores, shall, while the ship or aircraft is in this Colony, be kept in a secure place under the custody and control of the master or person in charge of the ship or aircraft.
(2) The Superintendent or any person authorized by him in writing either generally or in any particular instance may at all times inspect such goods and place seals on any container or place in which they may be.
(3) No such seal shall without the permission of the Super- intendent be broken while the ship or aircraft is in this Colony.
20. Subject to the provisions of section 4, the duty on dutiable goods shall be assessed by the Superintendent or any public officer deputed by him in that behalf, and shall be paid at such times and to such officers, at the office of the Super- intendent or elsewhere, as he 'may direct. In assessing the duty on any goods, allowance shall be made for any loss or contrac- tion which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Superintendent, for waste in manufacture, if the loss, contraction or waste has been duly notified and accounted for in accordance with the provisions of this Ordinance and any regulations made thereunder. The decision of the Super- intendent as to the amount of duty or drawback payable on any goods shall be final.
21. The licensee of every general bonded or licensed ware- house shall be liable for the duty payable in respect of any goods of which he has, or has had, the custody, whether the goods are in his warehouse or not, until the goods are removed from the warehouse in accordance with a permit under this Ordinance and shall in addition be presumed to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he has had the custody and for which he cannot account: a deficiency shall be deemed sufficiently accounted for if it
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