94 Deficiency in warehoused goods
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

94  Deficiency in warehoused goods

(1)     . . . this section applies where goods have been warehoused and, before they are lawfully removed from warehouse in accordance with a proper clearance thereof, they are found to be missing or deficient.

(2)     . . .

(3)     In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may—

[(a)     require the occupier of the warehouse or the proprietor of the goods to pay immediately any duty, other than excise duty, chargeable or deemed under warehousing regulations to be chargeable on the relevant goods or, in the case of goods warehoused on drawback which could not lawfully be entered for home use, an amount equal to any drawback or allowance of such duty paid in respect of the relevant goods;

(b)     assess, as being excise duty due from the occupier of the warehouse or the proprietor of the goods,

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