96 Deficiency in certain goods moved by pipe-line
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

96  Deficiency in certain goods moved by pipe-line

(1)     This section applies where goods of any of the following descriptions, that is to say—

(a)     goods which are chargeable with a duty which has not been paid;

(b)     goods on which duty has been repaid or remitted in whole or in part; and

(c)     goods on which drawback has been paid,

are moved by pipe-line, or notified to the proper officer as being goods to be moved by pipe-line, and are at any time thereafter found to be missing or deficient.

(2)     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 owner of the pipe-line

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