Part X Duties and Drawbacks—General Provisions
General provisions relating to charge of duty on and delivery of goods
131 Enforcement of bond in respect of goods removed without payment of F3excise duty.
If any goods which have been lawfully permitted to be removed for any purpose without F1payment of excise duty are unlawfully taken from any F2... vehicle or place before that purpose is accomplished, the Commissioners may if they see fit enforce any bond given in respect thereof notwithstanding that any time prescribed in the bond for accomplishing that purpose has not expired.