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Place of business

Place of business, includes a warehouse godown or other place where a dealer stores his goods and any place where the dealer keeps his

Bill of sight

so landed, the importer shall make a perfect entry, and shall either pay the duties, or shall duly warehouse the same. In default of perfect entry within three days, such goods are to be taken to the

Bond

are also executed to secure duty on dutiable goods to the Crown while in a merchant's or shipper's warehouse. See BONDED WAREHOUSE; BOTTOMRY BOND; LLYOD'S BOND. Includes any instrument whereby a person obliges himself to pay money

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Truck Acts (1831 to 1896)

the payment of wages in goods instead of in money. The plan had been for masters to establish warehouses or shops, and the workmen in their employ have either had their wages accounted for to them by

Drawback

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.

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

Wear and Tear, Reasonable

the beginning of it, 'reasonable wear and tear excepted'; as to the meaning of which, see Manchester Bonded Warehouse Co. v. Carr, (1880) 5 CPD at p. 513; Terrell v. Murray, (1901) 17 TLR 570; Miller v.

Warehoused goods

Warehoused goods, means goods deposited in a warehouse. [Customs Act, 1962 (52 of 1962), s. 2 (44)]

Storage

it at some future date, even within a few days. If goods are kept or stocked in a warehouse, it can be immediately described as an act of 'storage'. A vehicle can also be used as a

Smuggling

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

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