Act 3 Anne, c. 13, and 9 Geo. II.-Indemnity Act, 18 Geo. II.-Tobacco was imported from the Plantations abroad, by merchants in Leith, upon which the usual duties were paid. Afterwards it was exported, and, in terms of the act in such cases, a drawback of the whole duty was obtained, and the goods exported under a certificate that they were for foreign export. After the ship proceeded to sea the tobacco was clandestinely relanded: Held that the Indemnity Act; 18 Geo. II., did not apply to such a case, and that the tobacco was forfeited, and the penalties attached.
 UKHL 2 – Paton – 1
Customs and Excise
Updated: 22 November 2021; Ref: scu.558211