Revenue Act, 1909

Power to require payment of duty on deficiency in warehoused goods.

2. If at any time any deficiency beyond that which can be accounted for by natural waste or other legitimate cause is found in any package of imported goods warehoused, the occupier of the warehouse shall, on the written demand of an officer of Customs and Excise, be liable immediately to pay the duty on the quantity of goods originally warehoused, and, if he fails to pay the duty, shall forfeit double the amount of the duty.