Excise Drawback Act, 1817

Forfeiture and penalty of other goods shipped than those mentioned in notice, or if goods shipped be again relanded without payment of duty.

12. If upon notice being given for shipping any goods, wares, or merchandize for exportation upon drawback, any other goods or packages than such as are mentioned or described in such notice shall be shipped as and for such goods or packages mentioned or described in such notice, or if any of the packages or goods mentioned or described in such notice shall after the shipment thereof be returned into or relanded in Great Britain (shipwreck and other inevitable accident excepted) without payment of the duty or duties imposed upon the importation of goods of the like kind, all such goods, with the packages containing the same, and the ship, boat, or vessel from which the same shall be unshipped, shall be forfeited, and shall and may be seized by any officer or officers of excise; and the person or persons so offending or aiding or assisting therein shall for each and every such offence forfeit and lose the sum of two hundred pounds, or treble the value of such goods, at the election of his Majesty's Attorney-General, or the person or persons who shall sue and prosecute for the same; and such penalty shall be in addition to the penalty of the bond given on the shipment any of such goods for exportation, and over and besides all other forfeitures and penalties whatsoever.