F2Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
F1118F Failure of officer to comply with requirements under section 118E.
1
Where, on an application made as mentioned in subsection (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by section 118E above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.
2
An application under subsection (1) above shall be made—
a
in the case of a failure to comply with any of the requirements imposed by subsections (1) and (2) of section 118E above, by the occupier of the premises from which the thing in question was removed or by the person who had custody or control of it immediately before it was so removed, and
b
in any other case, by the person who has such custody or control.
3
In this section “the appropriate judicial authority” means—
a
in England and Wales, a magistrates’ court;
b
in Scotland, the sheriff; and
c
in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the Magistrates’ Courts (Northern Ireland) Order 1981.
4
Any application for an order under this section—
a
in England and Wales, shall be made by way of complaint; or
b
in Northern Ireland, shall be made by way of civil proceedings on complaint.
5
Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 (rules and orders regulating procedure of courts etc and assignment of business to particular courts) shall apply as if any reference in those provisions to any enactment included a reference to this section.
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5