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but, in the case of goods deposited by virtue of section 40(2) above, paragraph (c) above shall only apply if the goods are of a combustible or inflammable nature.

(4) Save as permitted by or under the Customs and Excise Acts 1979, the goods shall not be removed from the warehouse until―
 * (a) any duty chargeable thereon; and
 * (b) any charges in respect thereof―
 * (i) for their removal to the warehouse, and
 * (ii) under subsections (2) and (3) above,

have been paid and, in the case of goods requiring entry and not yet entered, until entry has been made thereof.

(5) The officer having the custody of the goods may refuse to allow them to be removed until it is shown to his satisfaction that any freight charges due thereon have been paid.

(6) If the goods are sold under or by virtue of any provision of the Customs and Excise Acts 1979, the proceeds of sale shall be applied―
 * (a) first, in paying any duty chargeable on the goods;
 * (b) secondly, in defraying any such charges as are mentioned in subsection (4) above; and
 * (c) thirdly, in defraying any charges for freight;

and if the person who was immediately before the sale the proprietor of the goods makes application in that behalf the remainder, if any, shall be paid over to him.

(7) When the goods are authorised to be sold under or by virtue of any provision of the Customs and Excise Acts 1979 but cannot be sold―
 * (a) if the goods are to be exported, for a sum sufficient to make the payment mentioned in paragraph (b) of subsection (6) above; or
 * (b) in any other case, for a sum sufficient to make the payments mentioned in paragraphs (a) and (b) of that subsection,

the Commissioners may destroy the goods.

100.—(1) Any person who, except with the authority of the proper officer or for just and sufficient cause, opens any of the doors or locks of a warehouse or Queen’s warehouse or makes or obtains access to any such warehouse or to any goods warehoused therein shall be liable on summary conviction to a penalty of £500 and may be detained.