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Powers of harbour authorities in relation to goods left on quays after time for removal specified in bye-laws.
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5.—(1) Where bye-laws made by a harbour authority specify the time during which goods may remain upon any quays or other places within the harbour of that harbour authority, the following provisions shall apply in relation to any goods (other than goods forfeitable under the Customs Acts) remaining upon such quays or other places after the expiration of the time so specified—
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(a) the harbour authority may, with the consent of the collector or other proper officer of customs and excise in the case of goods which have not been entered and cleared by the customs, at any time after such expiration remove the goods to another place or store, subject in case the owner of the goods is known to the harbour authority, to their giving to such owner seven days previous notice of their intention to so remove the goods, and the cost of removal and subsequent storage shall be recoverable by the harbour authority from the owner of the goods,
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(b) the harbour authority may hold the goods until all rates, rents and other charges due in respect of the goods and the cost of removal and storage (if any) are paid to the harbour authority,
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(c) the harbour authority may sell the goods, subject, in case the owner of the goods is known to the harbour authority, to their giving to such owner fourteen days previous notice of their intention to sell the goods.
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(2) A harbour authority shall not, under subsection (1) of this section, sell for home use any article if any prohibition or restriction on importation applies in respect thereof or if the price which would be obtained is less than the amount of any duties of customs or excise payable in respect thereof.
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(3) The following provisions shall apply in relation to goods sold by a harbour authority under subsection (1) of this section—
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(a) the proceeds of such sale shall be applied in paying the following charges in the following order:—
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(i) any customs or excise duties due in respect of the goods,
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(ii) all rates, rents and other charges due on the goods to the harbour authority,
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(iii) the cost of removal and storage (if any) of the goods and the expenses of and incidental to the sale,
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(b) where the proceeds of any such sale have been so applied—
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(i) if any surplus remains, it shall be paid on demand to the persons appearing to the harbour authority to have been the owner of the goods before such sale,
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(ii) if the rates, rents and other charges due on the goods, the cost of removal and storage of the goods and the expenses of and incidental to the sale remain unpaid in part, the balance thereof may be recovered by the harbour authority from the person who was the owner of the goods before such sale as a simple contract debt in any court of competent jurisdiction.
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(4) Nothing contained in the foregoing subsections of this section shall affect the powers of the Revenue Commissioners under section 73 of the Customs Consolidation Act, 1876.
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