Section 1875. ] lnluncl Customs

1875. ] lnluncl Customs. 9. - The Governor General in Council may by rule " " Power t o represcribe the manner, time, and place in and at which, e;Cy& aiid the persons by whom, the duties leviable under a . ;,l,,l~ this chapter shall be collected, and the dutiable goods a ~ l d , e l ~ o r t of be permjtted to be imported and exported. goous. When the rules made under this section allow dutiable goods to be imported or exported without prepayment of duty, all duty payable on such goods so imported or exported shall be deemed to be a first charge on the same, and such goods may be stopped and detained by a customs-officer until thc duty is paid. If such duty is not paid within such period as may be fixed by such rules, the goods in respect of which such duty is payable may be sold by public auction, and the procegds of the sale shall be applied, first, in discharging the duty payable in respect of such goods, and then in defraying freight and other charges to which they are Liable, and the surplus (if any) shall, if not claimed by the owner within two months, be forfeited to Her Majesty.