Section 12. If any yarn is found in any mill in excess of the quantity entered in the return or not corresponding with the statement therein contained

12. (1) The owner of any mill may apply for leave to deposit in a warehouse any yarn in respect of which duty has become leviable under section 5 and which has not been issued out of the mill. (2) Such application shall be in writing signed by the applicant, and shall be in such form as may be prescribed by the Chief Customs Authority. Application to yarn so deposited of provisions of Chapter XI of Sea Customs Act. 12. If any yarn is found in any mill in excess of the quantity entered in the return or not corresponding with the statement therein contained. Such yarn shall be liable to confiscation or to be charged with such increased duty as the Chief Customs Authority may direct.