HC Deb 03 July 1932 vol 156 cc8-10
15. Major M. WOOD

asked the President of the Board of Trade whether, when a dispute arises between an importer of commodities and His Majesty's Board of Customs as to the levying of a duty under Part I of the Safeguarding of Industries Act, the importer can only obtain delivery by payment of the duty demanded, and that when the duty is so paid the applicant is not entitled to take his ease to the Referee, as the Referee will only deal with cases in which the duty has not been paid; and, if so, whether he is prepared to take action to amend the Act so as to remedy this?

Sir J. BAIRD (for Mr. Hilton Young)

The hon. and gallant Member is misinformed. The procedure in such a case is regulated by Sections 10 and II of the Safeguarding of Industries Act and Sections 30 and 31 of the Customs Consolidation Act, 1876, under which the importer may obtain delivery of the goods on making entry and depositing the duty demanded by the Customs pending an appeal to the Referee. The law assumes the existence of a dispute at the time the duty is demanded. If the liability is not disputed at the time of making entry, but duty is paid in the ordinary way without protest, it is not possible to raise the question subsequently.

Major WOOD

Is the hon. Gentleman aware that most of this work is done by importing agents on behalf of traders in other parts of the country, and if the importing agent pays the duty without having time to take the instructions of his principal, will he then be allowed to go before the Referee?

Sir J. BAIRD

I am afraid that the law is clear on the subject. If he has paid without protest, there is no power to give it back.

Major WOOD

Does not the hon. Baronet consider it a great hardship on traders in other parts of the country, and cannot something be done to remedy this grievance?

Sir J. BAIRD

I cannot alter the law.

Captain W. BENN

Does the hon. Baronet mean that duties are collected on non-dutiable articles, and then a refund is refused on technical grounds?

Sir J. BAIRD

I do not mean that.

Major WOOD

Is not the whole question in dispute whether duty can be collected on non-dutiable goods?

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