Customs Consolidation Act, 1876

Forfeiture of vessel in port with a cargo, and afterwards found light or in ballast and cargo unaccounted for.

183. If any ship or boat whatever shall be found within the limits of any port of the United Kingdom with a cargo on board, and such ship or boat shall afterwards be found light or in ballast, and the master is unable to give a due account of the port or place within the United Kingdom where such ship or boat shall have legally discharged her cargo, such ship or boat shall be forfeited.