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shipping those goods and then departing for a place outside the United Kingdom, and which is permitted by the Commissioners to depart without being cleared outwards from that port, this section shall have effect as if for the reference in subsection (3) above to the clearance outwards of the ship there were substituted a reference to the shipping of the goods.

(8) The Commissioners may give a direction under this subsection requiring any person delivering a specification under this section in relation to goods shipped for exportation to obtain a receipt therefor in accordance with the direction and to retain it for a period specified therein.

The Commissioners may relax any requirement imposed under this subsection as they think fit in relation to any goods.

(9) If in the case of any such goods as are mentioned in subsection (1) above no specification is delivered in accordance with this section, the exporter of the goods shall be liable on summary conviction to a penalty of £100.

(10) If, when a specification has been delivered under this section, any goods to which it relates have not in fact been exported or shipped as stores or the particulars contained therein are in any other way incorrect or inaccurate, the person signing the specification and the exporter of the goods shall each be liable on summary conviction to a penalty of £10 unless one of them notifies the proper officer of any necessary correction within a period of 14 days beginning with the day of delivery.

(11) Any person who contravenes or fails to comply with any direction given under subsection (8) above shall be liable on summary conviction to a penalty of £100.

(12) Any person who, being required by a direction given under subsection (8) above to obtain and retain for a specified period a receipt for a specification under this section, fails to produce a receipt complying with the direction on demand made by the proper officer at any time during that period shall be liable on summary conviction to a penalty of £100.

58.—(1) In connection with any arrangements approved by the Commissioners for recording particulars of exported goods by computer they may relax the requirements of section 57 above by suspending the obligation to deliver the specifications there mentioned on condition that—
 * (a) the particulars which should otherwise be contained in the specifications, or such of those particulars as the Commissioners may specify, are recorded by computer in accordance with the arrangements; and