Page:Customs and Excise Management Act 1979.pdf/61

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76.—(1) Without prejudice to any other requirement of this Act as to the entry or clearance of goods, the Commissioners may, where they are satisfied that it is expedient in the public interest, by order made by statutory instrument require with respect to any goods entry and clearance of the goods in such manner as the Commissioners may direct before their exportation or shipment for exportation, for carriage coastwise or as stores.

(2) Without prejudice to sections 53 and 60 above, if any person required by virtue of an order made under this section to make entry or obtain clearance of any goods, ships or exports, or attempts to ship or export, those goods without such entry or clearance or otherwise contrary to the order, he shall be liable on summary conviction to a penalty of £100. Additional provisions as to information

77.—(1) An officer may require any person—
 * (a) concerned with the importation, exportation or shipment for carriage coastwise of goods of which an entry or  specification is required for that purpose by or under this Act; or
 * (b) concerned in the carriage, unloading, landing or loading of goods which are being or have been imported or exported,

to furnish in such form as the officer may require any information relating to the goods and to produce and allow the officer to inspect and take extracts from or make copies of any invoice, bill of lading or other book or document whatsoever relating to the goods.

(2) If any person without reasonable cause fails to comply with a requirement imposed on him under subsection (1) above he shall be liable on summary conviction to a penalty of £50.

(3) Where any prohibition or restriction to which this subsection applies, that is to say, any prohibition or restriction under or by virtue of any enactment with respect to—
 * (a) the exportation of goods to any particular destination; or
 * (b) the exportation of goods of any particular class or description to any particular destination,

is for the time being in force, then, if any person about to ship for exportation or to export any goods or, as the case may be, any goods of that class or description, in the course of making entry thereof before shipment or exportation makes a declaration as to the ultimate destination thereof, and the Commissioners have reason to suspect that the declaration is untrue in any material particular, the goods may be detained until the