Part X Duties and Drawbacks—General Provisions
General provisions relating to charge of duty on and delivery of goods
128 Restriction of delivery of goods.
1
During any period not exceeding 3 months specified at any time by order of the Commissioners for the purposes of this section, the Commissioners may refuse to allow the removal for home use on payment of duty, or the sending out for home use after the charging of duty, of goods of any class or description chargeable with a duty of F1excise, notwithstanding payment of that duty, in quantities exceeding those which appear to the Commissioners to be reasonable in the circumstances.
2
Where the Commissioners have during any such period exercised their powers under this section with respect to goods of any class or description, then, in the case of any such goods which are removed or sent out for home use after the end of that period, the duties of F1excise and the rates thereof chargeable on those goods shall, notwithstanding any other provision of the customs and excise Acts relating to the determination of those duties and rates, be those in force at the date of the removal or sending out of the goods.
129 Power to remit or repay duty on denatured goods.
1
Subject to subsection (2) below, where any goods—
F5a
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b
have by reason of their state or condition ceased to be worth the full F6duty of excise chargeable thereon and have been denatured in such manner as the Commissioners may direct and in accordance with such conditions as they see fit to impose, the Commissioners may remit or repay the whole or part of any F6duty of excise chargeable or paid thereon, or waive repayment of the whole or part of any drawback paid on their warehousing, upon the delivery of the goods for use for such purposes as the Commissioners may allow.
F31A
The reference in subsection (1) above to goods which are F8chargeable with a duty of excise the requirement to pay which has not yet taken effect shall be construed as a reference to any goods which are warehoused or F9... to any goods at a time, before the excise duty point for those goods, when they are chargeable with such a duty.
2
Subsection (1) above does not apply in relation to spirits.
3
Where, whether under subsection (1) above or otherwise, any goods chargeable with duty have gone into home use after having been denatured by mixture with some other substance, any person who separates the goods from that other substance shall be guilty of an offence under this subsection and may be detained, and the goods shall be liable to forfeiture.
4
A person guilty of an offence under subsection (3) above shall be liable—
a
b
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
F105
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F11130 Power to remit or repay duty on goods lost or destroyed, etc.
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131 Enforcement of bond in respect of goods removed without payment of F14excise duty.
If any goods which have been lawfully permitted to be removed for any purpose without F12payment of excise duty are unlawfully taken from any F13... vehicle or place before that purpose is accomplished, the Commissioners may if they see fit enforce any bond given in respect thereof notwithstanding that any time prescribed in the bond for accomplishing that purpose has not expired.