PART IV.

Levy on Imported Butter and Restriction on the Importation of Butter.

24. —(1) It shall not be lawful for any person to import into Saorstát Eireann any butter save under and in accordance with a licence granted by the Minister under this section.

(2) The Minister may, upon the application of any person in the prescribed form and manner and upon payment by that person of the appropriate levy (if any) payable thereon under this Act, grant to such person a licence to import the consignment of butter specified in the licence by such route (if any), and subject to such conditions as are stated in the licence.

(3) A licence granted under this section shall operate to authorise the person to whom the same is granted to import, in accordance with the terms of the licence, the consignment of butter specified therein.

(4) The Minister may, at any time before a consignment of butter specified in a licence is actually imported, revoke the licence relating to such consignment.

(5) Every person who imports any butter in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

(6) Section 42 of the Customs Consolidation Act, 1876, shall be construed and have effect as if the following article were added to the Table of Prohibitions and Restrictions Inwards in that section, that is to say, butter the importation of which is prohibited by this section.

25. —(1) There shall be paid to the Minister, by every person who imports into Saorstát Eireann any butter under a licence in that behalf granted under this Part of this Act, a levy at the appropriate rate on the butter so imported.

(2) The levy payable under this section on any butter shall be payable and paid immediately before the issue of the licence under this Part of this Act for the importation of such butter, and the payment of such levy shall be a condition precedent to the issue of such licence.

(3) Where a licence for the importation of butter has been granted and issued to a person under this Part of this Act and it is subsequently shown to the satisfaction of the Minister that no butter or less butter than is authorised by such licence has been imported under such licence, the Minister may, if he so thinks fit and subject to compliance with such conditions (including surrender of such licence) as he may think proper to impose, repay (as the case may require) the whole or the appropriate proportion of the levy paid under this section on the issue of such licence.

26. —(1) The Minister may from time to time by order make regulations prescribing the rates of levy under this Part of this Act on imported butter, and may at any time by order revoke or amend any such order.

(2) The Minister may by regulations made under this section prescribe different rates of levy for different classes (defined in any manner which the Minister shall think proper) of butter and prescribe the date on which any particular rate of levy shall come into force.

(3) In this Part of this Act, the expression “appropriate rate” means the rate of levy for the time being in force under this section in respect of the class of butter in relation to which the said expression is used.

27. —(1) The Minister may at any time by order declare that there shall be no levy under this Part of this Act on butter or on any particular class or classes (defined in any manner which the Minister shall think proper) of butter imported into Saorstát Eireann after a specified date, and may at any time revoke any such order either wholly or in respect of one or more classes of butter.

(2) Whenever an order under this section declaring that there shall be no levy on butter or on a particular class of butter has been made, then, notwithstanding anything contained in this Act, no levy shall be payable or chargeable under this Part of this Act on any butter or any butter of such class (as the case may be) imported into Saorstát Eireann after the date specified in that behalf in such order and while such order remains in force in respect of such butter.