Excise Act 1901

REMOVAL OF GOODS BY COLLECTOR ON CANCELLATION OF LICENCE  
162A(1)
Where a licence has been cancelled, or has expired and has not been renewed (not being a licence in relation to which section 77E applies), the Collector may cause any excisable goods, being goods the duty on which has not been paid, on the premises that constituted the factory of the holder of the licence, and, if he or she thinks fit, the packages in which the goods are contained, to be removed to a warehouse or such other place of security as the Collector thinks fit.

162A(2)
Unless, within 6 months after the removal of goods and packages under subsection (1):

(a) they are claimed, in writing, by the person entitled to them; and

(b) the duty, expenses of removal, warehouse rent and charges and other storage charges (if any) on or in respect of them are paid;

they may be sold by the Collector.

162A(3)
The duty to be paid on the excisable goods claimed under subsection (2) shall be calculated at the rate in force at the time when the duty is paid.