Customs and Excise Management Act 1979

97 Restriction on compensation for loss or damage to goods in, or for removal of goods from, warehouse or pipe-line

(1) This section applies to—

(a) any loss or damage caused to goods while in a warehouse or pipe-line; and

(b) any unlawful removal of goods from a warehouse or pipe-line.

(2) Subject to subsection (3) below, no compensation shall be payable by, and no action shall lie against the Commissioners or any officer acting in the execution of his duty for any loss or damage to which this section applies or for any unlawful removal to which this section applies.

(3) If any goods in a warehouse or pipe-line are destroyed, stolen or unlawfully removed by or with the assistance of an officer and that officer is convicted of the offence, then, except where the proprietor of the goods or the occupier of the warehouse or, as the case may be the owner of the pipe line was a party to the offence, the Commissioners shall pay for any loss caused by any such destruction, theft or removal.

(4) Where compensation is payable by virtue of subsection (3) above then, notwithstanding any provision of the Customs and Excise Acts 1979, no duty shall be payable on the goods by the proprietor of the goods or by the occupier of the warehouse or, as the case may be, the owner of the pipe-line, and any sum paid by way of duty on those goods by any of those persons before the conviction shall be repaid.