Amendment status not verified — confirm the current text below against the official source.
Goods, plant and machinery chargeable with duty not paid . -W l1 e n the duty leviable on any goods is owing from or by any person carrying on trade or business, whether as a manufacturer or as dealer in such goods, all dutiable hoods, and all materials and preparations from which any such goods are made and all plants. machinery, vessels. utensils, implements, any articles for making or manufacturing any such goods, or preparing any materials or by which the trade or business is carried on, in the custody or possession of the person carrying on such trade or business or in the custody or possession of any agent other person in trust for or for the use of the person carrying on such trade or business, may be detained for the purpose of exacting such duty: and any officer duly authorized by general or special order of the Excise Commissioner may detain such goods. materials, preparations. plant, machinery, vessels , utensils. and articles until such duties or any sums recoverable in lieu thereof are paid or recovered; and such direction shall have effect notwithstanding any change in the ownership of the trade or business.