39N

Removal of goods by Collector on cancellation etc. of licence

In force

(1)

If a licence has been cancelled, or has expired and has not been renewed, the Collector may cause:

(a)

any excisable goods on which duty has not been paid that are at the premises specified in the licence; and

(b)

any packages in which the goods are contained;

to be removed to such other place as the Collector thinks fit.

(2)

The Collector may sell or otherwise dispose of the goods if after 6 months after removing the goods under subsection (1):

(a)

they are not claimed, in writing, by their owner; or

(b)

the duty, expenses of removal, storage rent and other storage charges (if any) on or in respect of them have not been paid.

(3)

The duty to be paid on the excisable goods claimed under subsection (2) is to be calculated at the rate in force at the time when the duty is paid.

(4)

This section does not apply to licences to which section 77E applies.

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