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All excisable products are liable for all liabilities, penalties and forfeitures of a warehousekeeper.
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101.—(1) Where any duty of excise has been charged or become chargeable on any excisable product, and where an authorised werehousekeeper is liable for such duty then—
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(a) all excisable products and all ingredients and materials used in the manufacture or processing of such products,
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(b) all articles and equipment used either in the manufacture or processing of such excisable products or in the course of business relating to them,
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which are in the possession or custody of such authorised warehousekeeper or any other person acting on his or her behalf, shall be subject and liable to and chargeable with any duty of excise which has been so charged or become chargeable during the time of any such custody or possession.
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(2) The products, ingredients, materials, articles and equipment referred to in paragraphs (a) and (b) of subsection (1) shall be subject and liable to all excise penalties and forfeitures incurred by such authorised warehousekeeper during the time of custody and possession referred to in that subsection.
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