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Manner of rectisving Errors in the Entry of Goods either in Quantity or Amount of Duty.
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II. And be it further enacted, That in case any Error shall at any Time have been committed in any Entry of Goods, Wares, or Merchandize imported into or exported out of Ireland by the including or charging therein a greater or less Quantity of such Goods, Wares, or Merchandize, or a greater or lesser Amount of Duty than ought to have been included or charged, it shall and may be lawful for the Examinator of Customs, and he is hereby required to rectify the same at speedily as may be convenient after such Entry shall have been made, and to report the same to the Commissioners of Customs and Port Duties in Ireland, and if it shall appear that the Amount of Duty charged in any such Entry against any Importer or Exporter was greater than the same ought to have been, it shall be lawful for the said Commissioners of Customs and Port Duties, and they are hereby required to make an Allowance forthwith to such Importer or Exporter of the Amount of Duty so overcharged, and if it shall appear that the Amount of Duty charged in any such Entry against any Importer or Exporter was less than the same ought to have been, it shall and may be lawful for the said Commissioners of Customs and Port Duties, and they are hereby required to cause Notice signed by any One of the said Commissioners or by their Secretary on their Behalf, to be given to such Importer or Exporter of the Amount of the Deficiency of the Duty in consequence of such erroneous Entry, and if such Importer or Exporter shall not within One Month after such Notice shew sufficient Cause to such Commissioners of Customs and Port Duties why he should not be charged with and pay such Deficiency or some Part thereof, it shall be lawful for the said Commissioners of Customs and Port Duties to order a Return to be made to the Collector of the Customs at the Port into or from which such Goods, Wares, and Merchandize shall have been imported or exported, of the Amount of such Deficiency with which the said Commissioners shall have adjudged him to be chargeable, and the Duty specified in such Return shall be a Surcharge on such Importer or Exporter, and if such Exporter or Importer shall not upon Demand or within Ten Days next after pay the full Amount of such Duty so surcharged, such Importer or Exporter shall forfeit the Sum of Ten Pounds, and a Sum equal to double the Amount of Duty which shall be so returned and surcharged, provided, that no such Return shall be a Surcharge on any Importer or Exporter unless it shall have been made within Four Calendar Months, and the Amount thereof demanded within Nine Calendar Months after the Date of the original Entry.
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