Customs Consolidation Act, 1876

Certain moneys, &c. deemed within meaning of 24 & 25 Vict. c. 96.

29. Any moneys, chattels, or other valuable securities which shall or may be received by any officer, clerk, or other person in the service of the Customs, either as duties of Customs, or under or by virtue of any statute, or by the order or direction of the Commissioners of Customs, or in virtue of his office or employment, or otherwise, for the use and service of Her Majesty or of any public department, shall be deemed to be moneys, chattels, or valuable securities for the public service, and shall be considered as such within the meaning of the Larceny Act, 1861, and in any information, indictment, or other instrument in relation thereto, the same may be laid as the property of Her Majesty.

Disputes between importers and officers.

As to disputes between the importers and officers of Customs respecting the duties of Customs.