Recovery of duty from bonded warehouses enables the proper officer to demand payment and sell goods for noncompliance. Recovery of duty from bonded warehouses is authorised where goods are removed contrary to restrictions, remain beyond the permitted warehousing period, or are not duly accounted for under an executed bond. The proper officer may demand immediate payment of full duty with interest, fines and penalties, and if the owner fails to pay may detain and, after notice, sell a sufficient portion of the warehoused goods to satisfy the demand.
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Provisions expressly mentioned in the judgment/order text.
Recovery of duty from bonded warehouses enables the proper officer to demand payment and sell goods for noncompliance.
Recovery of duty from bonded warehouses is authorised where goods are removed contrary to restrictions, remain beyond the permitted warehousing period, or are not duly accounted for under an executed bond. The proper officer may demand immediate payment of full duty with interest, fines and penalties, and if the owner fails to pay may detain and, after notice, sell a sufficient portion of the warehoused goods to satisfy the demand.
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