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Liability for War Damage (Miscellaneous Provisions) Act (Northern Ireland) 1939

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4Liability in respect of excise duties.N.I.

(1)Where any goods have become chargeable with a duty of excise and, before the duty is paid and before the goods have left the entered or registered premises of the manufacturer, the goods are lost by war, the duty shall not be chargeable.

(2)Where any goods have become chargeable with a duty of excise and, before the duty is paid and before the goods have left the entered or registered premises of the manufacturer, the goods are damaged by war, then the goods may be abandoned to the Commissioners of Customs and Excise and thereupon the duty shall not be chargeable.

(3)The occupier of a warehouse shall not be liable to forfeit any sum, whether by way of duty or otherwise, in respect of goods deposited in his warehouse by reason that he has failed to produce the goods to any officer of Customs and Excise on request, if he proves that his failure to produce the goods was due to the fact that the goods or the warehouse have been lost or damaged by war.

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