Penalties how recoverable.VIII. And be it further enacted, That all Penalties and Forfeitures above the Sum of Twenty Pounds, or which by the said Acts or any or either of them, or by this Act, are made to be recoverable by Action or Suit, shall and may be sued for and recovered in any of His Majesty's Courts of Record at Westminster.
53 GEORGII III. CAP. XCVIII.
An Act for the more correct Ascertainment of the Value of Duty free Goods exported.
WHEREAS it is expedient that Provision should be made for obtaining correct Accounts of the Value of the Exports of Goods, Wares, or Merchandize, the Produce or Manufacture of the United Kingdom; be it therefore enacted by the King's Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament, assembled, and by the Authority of the same, Proprietor to deliver to Officer of Customs a Specification of Quantity, Quality and Value of the Goods to be ascertained as directed by 27.G. 3. c. 13.That from and after the First Day of August One thousand eight hundred and thirteen, on or before the Shipment of any Goods, Wares or Merchandize whatever, of the Growth, Production or Manufacture of the United Kingdom, not liable to Duty on Exportation from Great Britain, the Exporter or Proprietor shall deliver, cause to be delivered to the proper Officer of the Customs, a separate Bill, containing the true and accurate Specification of the Quantity, Quality, and Value of all such Goods, Wares, and Merchandizes, ascertained by the Declaration of such Exporter or Proprietor, or his known Agent or Factor, before the proper Officers of the Customs, in the same Manner and Form and under the like Rules and Regulations as are prescribed and directed by an Act of the Twenty-seventh Year of the Reign of His present Majesty, intituled "An Act for repealing the several Duties of Customs and Excise, and granting other Duties in lieu thereof, and for applying the said Duties, together with the other Duties composing the Public Revenue; for permitting the Importation of certain Goods, Wares, and Merchandizes, the Produce and Manufacture of the European Dominions of the French King, into this Kingdom; and for applying certain unclaimed Monies, remaining in the Exchequer for the Payment of Annuities on Lives, to the Redaction of the National Debt;" with respect to Goods, Wares, and Merchandize subject to the Payment of Duty upon being exported: Officers of Customs may stay Goods until Delivery of SpecificationAnd it shall and may be lawful for the Searchers, or other proper Officer or Officers of the Customs, to detain and make stay of any such Goods, Wares, and Merchandizes, until such separate Delivery of SpecificaBill shall be delivered to them, containing the aforesaid Specifications.
Oficers of Customs empowered to demand Invoice or other Document.II. And be it further enacted, That, if upon the Examination of such Goods, Wares, and Merchandize, it shall appear to the Searchers, or other proper Officers of the Customs, that the same empowered to demand have not been truly and accurately valued according to the Price thereof at the Port of Exportation, it shall and may be lawful for such Officer or Officers, and he and they is and are hereby authorised and required to call for the Production of the Invoice and Bills of Parcels, or such other Documents relating to such Goods, Wares and Merchandize, as they may think necessary to ascertain the real and true Value; and the said Exporter, Proprietor, or Factor, is hereby required to produce the same: In case of false Valuation of Goods, &c, the Exporter or Propietor to make Declaration of the Value de novo. and if it shall appear to such Officer or Officers that any false Valuation has taken place, the Exporter or Proprietor, or his known Agent or Factor, is hereby required to make Declaration of the Value de novo before the proper Officers as aforesaid, conformable with the true and real Value of such Goods; And it shall be lawful for any Officer or Officers of the Customs to detain and make stay of such Goods, Wares, and Merchandize, until such Declaration de novo stall be made: If at, Time of Entry, Contents and Value of Goods, &c. cannot be ascertained, Officers may permit same to be exported on certain Conditions. Provided always, that if at the Time of making the Entry for the Exportation of snch Goods, Wares, and Merchandize, of the Growth, Produce, or Manufacture of the United Kingdom, the Exporter or Proprietor, or his known Agent, or Factor, shall not be able to ascertain the Contents, and the true and real Value thereof, it shall be lawful for the proper Officers of the Customs at the Port of Exportation, to permit such Exporter or Proprietor, Agent or Factor, to ship and export such Goods, Wares, and Merchandize, upon his previously making Oath before the Collector and Comptroller.of the Customs (which Oath they are hereby authorized and required to administer),that
