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Goods, &c. fraudulently removed or deposited to evade the duty shall be forfeited.
Penalty for removing, &c. goods, &c. to evade duty, treble the value, or 100l.
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32. In case any goods or commodities for or in respect whereof any duty of excise is or shall be imposed, or any materials, utensils, or vessels proper or intended to be made use of for or in the making of such goods or commodities, shall be removed, or shall be deposited or concealed in any place, with any intent to defraud his Majesty of such duty, or any part thereof, all such goods and commodities, and all such materials, utensils, and vessels respectively, shall be forfeited; . . . and every person who shall remove, deposit, or conceal, or be concerned in removing, depositing, or concealing, any goods or commodities, for or in respect whereof any duty of excise is or shall be imposed, with intent to defraud his Majesty of such duty or any part thereof, shall forfeit and lose treble the value of all such goods and commodities, or the sum of one hundred pounds, at the election of the commissioners of excise or customs, or of the commissioner or commissioners and assistant commissioners of excise or customs in Scotland and Ireland respectively, or the person who shall inform or sue for the same.
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