Where any Duty shall have accrued due to Her Majesty in any Part of the United Kingdom furth of Scotland, and the Person owing such Duty shall be subject to the Jurisdiction of the Scotch Courts, it shall be competent to proceed in Scotland against such Person for the Recovery of such Duty in the like Manner as if such Duty had accrued due in Scotland; and all Evidence that such Duty is resting owing, which would by any Law or Statute have been receivable in such other Part of the United Kingdom, shall be receivable in Scotland, and with such and the like Effect and Operation in every respect as would attach to such Evidence in such other Part of the United Kingdom, or to any similar Evidence in Scotland.