Page:Customs and Excise Management Act 1979.pdf/74

68c. 2

proprietor of the goods or by the occupier of the warehouse or, as the case may be, the owner of the pipe-line, and any sum paid by way of duty on those goods by any of those persons before the conviction shall be repaid.

98.—(1) Where the Commissioners intend to revoke or not to renew their approval of a warehouse, they shall, not later than the beginning of the prescribed period ending with the date when the revocation is to take effect or the approval is due to expire, as the case may be, give notice of their intention, specifying therein the said date.

(2) The notice shall be given in writing and shall be deemed to have been served on all persons interested in any goods then deposited in that warehouse, or permitted under the Customs and Excise Acts 1979 to be so deposited between the date of the giving of the notice and the date specified therein, if addressed to the occupier of, and left at, the warehouse.

(3) If, after the date specified in the notice or such later date as the Commissioners may in any case allow, any goods not duly cleared still remain in the warehouse they may be taken by an officer to a Queen’s warehouse and, without prejudice to section 99(3) below, if they are not cleared therefrom within one month may be sold.

(4) In this section “the prescribed period” means—
 * (a) in the case of a warehouse which is a customs warehouse but not also an excise warehouse, such period as may be prescribed by warehousing regulations;
 * (b) in the case of a warehouse which is or is also an excise warehouse, 3 months.

99.—(1) The following provisions of this section shall have effect in relation to any goods which are deposited in a Queen’s warehouse under or by virtue of any provision of the Customs and Excise Acts 1979.

(2) Such rent shall be payable while the goods are deposited as may be fixed by the Commissioners.

(3) If the goods are of a combustible or inflammable nature or otherwise of such a character as to require special care or treatment—
 * (a) they shall, in addition to any other charges payable thereon, be chargeable with such expenses for securing, watching and guarding them as the Commissioners see fit;
 * (b) neither the Commissioners nor any officer shall be liable to make good any damage which the goods may have sustained; and