The Short Title of this Act is “The Customs Laws Consolidation Act Amendment Act, 1892.”

The report required by section seventy-seven of “The Customs Laws Consolidation Act, 1882,” shall be conclusive evidence of the actual shipment of all goods specified on it; and, in the event of any goods so specified not being produced upon discharge of the vessel, the master of such vessel shah be liable for the duty, if any, estimated by the Collector to be payable on them under any Act or law then in force, and as if such goods had been landed in New Zealand, unless it shall be shown to the satisfaction of the Collector that the entry of the said goods on the report has been the result of inadvertent error.

The Collector may refuse to grant a clearance to any vessel until the duty as aforesaid has been paid: Provided that, if within six months from date of such payment, proof shall be produced to the satisfaction of the Collector that any goods not produced as aforesaid had not been shipped, the Collector shall refund the duty.

Nothing herein contained shall be deemed to exempt any master of any vessel from any penalty to which he may be or become liable under any Customs Act.

In any case where proceedings are at any time pending under “The Customs Laws Consolidation Act, 1882,” no Justice or inferior Court shall, under the two hundred and forty-ninth section of the said Act, adjourn any such case unless and until the defendant shall give security to such Justice or Court to abide the result of the intended proceedings in the Supreme Court. Such security may be by deposit with the Collector at or nearest to the place where proceedings are taken of the amount of duty or penalty claimed, with a sum in addition thereto of not less than twenty-five pounds towards the costs of proceedings in the Supreme Court, or by a bond to Her Majesty the Queen, executed by the defendant, with two or more sufficient sureties to the satisfaction of such Justice or Court, conditioned to secure the due payment to Her Majesty, her heirs or successors, of any duty or penalty recovered by or on her behalf in the intended proceedings in the Supreme Court, together with all costs payable by the defendant therein to the plaintiff.

Whenever any proceedings are taken in the Supreme Court under the provisions of the said Act, or any Act with which it is incorporated, for the recovery of a penalty incurred under any such Act, and a verdict thereon is given for the Crown, or the Commissioner, or any officer acting on behalf of the Crown, the Judge presiding at the trial may order that the defendant shall be committed to any gaol in New Zealand, there to remain until such penalty and all costs incurred in such proceedings and payable by the defendant shall be paid: Provided that any such order may declare that the defendant shall be so committed to gaol as aforesaid, unless he shall forthwith give security to the satisfaction of the Registrar of the Court at which such trial is had for the payment of such penalty and all costs as aforesaid within a time to be limited by the Judge presiding at the trial: Provided also that the power given to the Governor in section two hundred and sixty-seven of “The Customs Laws Consolidation Act, 1882,” to remit or mitigate fines, forfeitures, and punishments, shall extend and apply to any penalty recovered on any order made as hereinbefore provided.