§ Sir N. GRATTAN-DOYLEasked the Financial Secretary to the Treasury whether he is aware that persons discovered to be importing articles in contravention of the Customs Regulations are, after they have paid revenue duty, informed that they must apply for the articles the following day at the King's warehouse in Lower Thames Street, and that on making application as directed they are informed that the articles in question have become the property of the 2635W Crown; and what is the purpose of informing persons that they should make application for the articles in question?
Mr. SAMUELIf, as I assume to be the case my hon. Friend has in mind cases in which persons arriving in this country are detected in attempts to smuggle dutiable goods, he is under a misapprehension as to the position. In such cases no question of the payment of revenue duty arises, but the goods are under the law forfeited to the Crown. Persons concerned would not be told by officers of the Customs Department to apply to the King's warehouse to obtain restitution of the goods. They would be informed that any appeal which they may wish to make should be addressed to the Commissioners of Customs and Excise.