Finance Act, 1933
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Drawback on exportation of blended tea. |
16.—(1) Whenever, on the exportation of any tea, it is shown to the satisfaction of the Revenue Commissioners that such tea consists of a blend which was prepared by the exporter from teas in respect of which customs duty was payable on importation and was duly paid, there shall, subject to the provisions of this section and subject to compliance with such conditions as the Revenue Commissioners shall think fit to impose, be allowed a drawback equal to the amount of the said duty so paid. | |
(2) No drawback shall be allowed on any tea which is exhausted tea within the meaning of the Sale of Food and Drugs Act, 1875 , or on any tea mixed with such exhausted tea or with any matter or things other than tea. | ||
(3) If, with intent unduly to obtain any drawback under this section, any person enters or ships or causes to be entered or shipped, or produces or causes to be produced to any officer of customs and excise to be shipped for exportation, any tea in respect of which a drawback is not allowed under this section, or so enters, ships, or produces or causes to be entered, shipped, or produced as being tea any goods which are not tea, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of one hundred pounds and the goods in respect of which such offence is committed shall be forfeited. |