http://www.legislation.gov.uk/ukpga/Will4/2-3/16Excise Permit Act 1832 (repealed 5.11.1993)An Act to consolidate and amend the Laws regulating the granting and issuing of Permits for the Removal of Goods under the Laws of Excise1980-02-29texttext/xmlenStatute Law Database2011-05-261993-11-05 1832 c. 16112In any action or suit, at law or in equity, on any bond, bill, note, or other security, contract, agreement, promise, or undertaking, where the whole or any part of the consideration thereof shall be for the value or price of any commodities for the removal of which a permit is or shall be required, and for and with which a proper permit shall not have been given, the defendant in such action or suit may plead and give in evidence that such commodities were delivered without a permit accompanying them; and if the jury shall find that such goods were delivered without a true and lawful permit having been obtained for the removal thereof, they shall find a verdict for the defendant; and if such commodities shall have been sold for ready money, or if the person selling the same shall otherwise have been paid or satisfied for the value or price thereof, it shall be lawful for the person who shall have paid or satisfied such value or price, within twelve calendar months after payment or satisfaction made, to recover back from the seller of such commodities the amount of the value or price of such commodities, to be sued for and recovered by action on the case in any of his Majesty’s courts of record.13Act repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. IX Group1Ss. 1–11, 13–23 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. ISs. 1–11, 13–23 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I