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Transit depots.
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16.—(1) Notwithstanding anything contained in any other enactment, the Revenue Commissioners may, subject in any particular case to such conditions and restrictions as they see fit to impose,—
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(a) approve places, to be known as transit depots, for the temporary deposit of imported goods which have not yet been cleared from customs charge, and
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(b) permit imported goods which have not yet been cleared from customs charge, including goods which have not yet been reported and entered under the Customs Acts, to be unshipped or unladen and removed to an approved transit depot.
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(2) The Revenue Commissioners may at any time revoke or vary the terms of any approval given under subsection (1) (a) of this section.
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(3) Any person who contravenes or fails to comply with any condition or restriction imposed by the Revenue Commissioners under subsection (1) of this section shall be liable to a penalty of one hundred pounds and any goods in respect of which the offence was committed shall be liable to forfeiture.
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