Customs and Inland Revenue Act, 1888

Power to Treasury to prohibit use of certain substances in exciseable goods.

5.(1) Whenever it shall appear to the satisfaction of the Commissioners of the Treasury that any substance or liquor is, or is capable of being, used in the manufacture or preparation for sale of any article subject to a duty of excise, and that such substance or liquor is of a noxious or detrimental nature, or, being a chemical or artificial extract or product, may affect prejudicially the interests of the revenue, it shall be lawful for the said Commissioners, by notice published in the London Gazette, to prohibit the use of such substance or liquor in the manufacture or preparation for sale of any article specified in the notice, and by like notice to withdraw such prohibition at any time.

(2) If, after the publication of any such notice of prohibition in the London Gazette, any person shall use the substance or liquor thereby prohibited in the manufacture or preparation for sale of any article therein specified, he shall incur a fine of fifty pounds, and any such substance or liquor found in the possession of any person licensed for the manufacture, or for the sale of the article, and also the article in the manufacture or preparation whereof any such substance or liquor may have been used, shall be forfeited.