Section 10. (1) If any duty payable under this Act is not paid within the time fixed by any such notice as afore

10. (1) If any duty payable under this Act is not paid within the time fixed by any such notice as aforesaid for the payment thereof, the Collector may, in lieu thereof, recover any sum not exceeding double the amount of duty so unpaid, which Be shall, in his discretion, think it reasonable to require. (2) All sums recoverable under sub-section (1) shall be recovered in the manner provided in Act II of 1886, section 30, sub-sections (1), (2) and (3), with respect to the sums therein referred to. Warehousing. 10. If any goods are entered for drawback which are of less value than the drawback claimed. Such goods shall be liable to confiscation.