14.—(1) If any goods, on which customs duty or excise duty has not been paid by reason of an exemption granted under section 13, cease to comply with the conditions subject to which the exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for the exemption, those goods shall, upon such cesser, become liable to the customs duty or excise duty to which they would have been liable if they had not been the subject of an exemption.
[33/2000]
(2) The person to whom the exemption was granted and any person found in possession of those goods shall be jointly and severally liable to pay the customs duty or excise duty.
[33/2000]
(3) If any goods, which are liable to customs duty or excise duty under subsection (1) and on which customs duty or excise duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of the exemption, those goods shall, until the contrary is proved, be deemed to be uncustomed goods.