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Goods shipped for exportation on drawback not to be brought on shore, or the packages opened or marks thereon altered.
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17. If any goods or commodities upon the exportation of which a drawback of Excise is payable shall, after the same shall have been shipped on board any vessel for exportation, be brought on shore, or if the package or packages in which any such goods or commodities shall be contained shall, after shipment thereof as aforesaid, be opened, or the marks, letters, or devices thereon be cancelled, obliterated, or altered without the sanction of the Commissioners of Inland Revenue first had and obtained, all such goods and commodities and the packages containing the same shall be forfeited, and may be seized by any officer of Customs or Excise; and the person or persons who shall bring on shore such goods or commodities, or who shall open such packages, or cancel, obliterate, or alter the marks, letters, or devices thereon, or who shall be concerned in doing any of the said acts, shall forfeit the sum of one hundred pounds.
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