Finance (Miscellaneous Provisions) Act, 1958

Missing dutiable goods.

13.—(1) If, at any time when a person is accounting to the Revenue Commissioners for goods of a kind liable to a duty of customs or excise on which that duty has not been paid and which he has brought within the airport, such person cannot, as respects some or all of the goods, account for them as having been disposed of in a manner in which he is authorised to dispose of them by or under the Customs-free Airport Acts, 1947 and 1958, and does not show to the satisfaction of the Revenue Commissioners that their absence is attributable to natural waste, accidental destruction or other similar cause—

(a) such person shall forthwith pay that duty on them at the rate in force at that time, and

(b) where such person fails, within twenty-one days after receipt of a written demand by an Officer of Customs and Excise, to pay as aforesaid, he shall, in addition, be liable to a Customs penalty of twice the amount payable.

(2) In the case of goods referred to in subsection (1) of this section which have been brought within the airport from outside the State, that subsection shall have effect notwithstanding section 14 of the Finance Act, 1946 .