Customs Warehouse - Law Dictionary Search Results
Whitsuntide
34 & 35 Vict. c. 17, and 38 & 39 Vict. c. 13, made a holiday in banks, custom-houses, docks, inland revenue offices, and bonding-warehouses. Whit Monday is a holiday in the several courts and offices of
Smuggling
consumption without paying the duties chargeable upon them. It may be committed indifferently either upon the excise or customs revenue. The crime of importing or exporting illegal articles or articles on which duties have not been paid, … there is a clandestine removal without payment of the assessed duty. In a case where the goods are warehoused under s. 49 and they are clandestinely removed, there would be 'smuggling' as the duties payable thereon have
Wharfinger
the Port of London Act, 1908, as follows: The expression 'wharfinger' means the occupier of a wharf, quay warehouse, or granary adjoining the Port of London mainly used for warehousing the goods, imported into the Port of … occupier of such premises. See also Merchant Shipping Act, 1894, s. 492. Wharfingers, who transport goods of their customers by lighter from importing ships, do not come under liability as common carriers, Consolidated Tea, etc., Co. v.
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Drawback
such cases the excess forms a real bounty of that amount, and should be so considered. See (English) Customs Consolidation Act, 1876 (39 & 40 Vict. c. 36), ss. 100, 104, and 117 et seq. Consult Smith's … taxed. Most Articles imported or to be exported into or out of this country may be stored in warehouses for subsequent exportation in bonded warehouses (see 45 & 46 Vict. c. 72; 63 & 64 Vict. c.
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