1. HomeBaile
  2. Statutory InstrumentsIonstraimí Reachtúla
  3. 1938
  4. S.I. No. 201/1938 - Emergency Imposition of Duties (No. 149) Order, 1938.

S.I. No. 201/1938 - Emergency Imposition of Duties (No. 149) Order, 1938.

STATUTORY RULES AND ORDERS. 1938. No. 201.

EMERGENCY IMPOSITION OF DUTIES (No. 149) ORDER, 1938.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, do by order all or any of certain things and among others vary, in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day any customs duty in force at the passing of the said Act or imposed by any Act passed or order made after the passing of the said Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty:

NOW, the Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, do hereby order as follows:

1. This Order may be cited as the Emergency Imposition of Duties (No. 149) Order, 1938.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty imposed by the Emergency Imposition of Duties (No. 76) Order, 1935 (Statutory Rules and Orders, No. 543 of 1935), is ply yarn made wholly or mainly of cotton and is being imported on or after the 13th day of July, 1938, solely for the purpose of being used in weaving or knitting goods by means of machinery, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the said duty.

4. Whenever it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by the said Emergency Imposition of Duties (No. 76) Order, 1935, was paid on importation on an article imported on or after the 13th day of July, 1938, and that such article was ply yarn made wholly or mainly of cotton and has been used solely in weaving or knitting goods by means of machinery, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty paid on the importation of the said article.

5. Whenever an article shall have been allowed, by virtue of paragraph 3 of this Order, to be imported without payment of the duty imposed by the said Emergency Imposition of Duties (No. 76) Order, 1935, the following provisions shall have effect, that is to say:—

(a) The Revenue Commissioners may, at any time after the importation of such article, require the importer of such article to show to their satisfaction, within such time (not being less than seven days) as they may specify, that such article, since the importation thereof, has been used solely in weaving or knitting goods by means of machinery or has not been used at all or has, as to part thereof, been used solely in such weaving or knitting as aforesaid and has, as to the residue thereof, not been used at all;

(b) if the said importer fails to comply, within the time limited in that behalf, with a requisition made on him by the Revenue Commissioners under the next preceding subparagraph of this paragraph, the said duty which (but for this Order) would have been payable in respect of such article on the importation thereof shall become and be payable forthwith by the said importer to the Revenue Commissioners and shall be recoverable from him under section 38 of the Finance Act, 1924 (No. 27 of 1924), accordingly.

DUBLIN.

This 8th day of July, 1938.