Part VII Customs and Excise Control: Supplementary Provisions
Forfeiture of ships, etc. for certain offences
90 Forfeiture of ship or aircraft unable to account for missing cargo.
Where a ship has been within the limits of any port F1in the United Kingdom or the Isle of Man, or an aircraft has been in the United Kingdom F1or the Isle of Man, with a cargo on board and a substantial part of that cargo is afterwards found F1in the United Kingdom to be missing, then, if the master of the ship or commander of the aircraft fails to account therefor to the satisfaction of the Commissioners, the ship or aircraft shall be liable to forfeiture.