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Making of customs entry by harbour authority in certain cases.
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83.—(1) A harbour authority may make customs entry for the warehousing of a cargo or portion of a cargo for which an entry has not been delivered under the Customs Acts within forty-eight hours (not reckoning any Sunday or public holiday) after the day on which the cargo or portion of a cargo is required to be reported under those Acts.
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(2) A harbour authority shall not make under this section a customs entry for the warehousing of a cargo or portion of a cargo unless—
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(a) the cargo or portion of a cargo is eligible by law to be entered for warehousing, and
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(b) failure to make such entry would result in the despatch of business at the harbour of the harbour authority being obstructed.
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(3) A cargo or portion of a cargo entered by a harbour authority under this section shall not be liable to seizure by reason of any inaccuracy in such entry unless the Revenue Commissioners are of opinion that the inaccuracy was intentional or due to culpable negligence.
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(4) The cost of the making under this section, by a harbour authority, of an entry of a cargo or portion of a cargo, shall be paid by the person for the time being in charge of the cargo or portion of a cargo to the harbour authority, and such cost, in default of payment, shall be recoverable as if it were due in respect of goods rates charged under this Act on the cargo or portion of a cargo.
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