Reasons for Decision
If the entity's lease expires and they lose access to those premises, any excisable goods subject to the Commissioner's control upon which duty has not been paid that are still present at the premises will no longer be subject to the control of the licence holder. Rather the new tenant of the premises (or the landlord if the property remains untenanted) will have access to the goods. This will undermine the safety of the goods (thus posing a risk to the revenue), and will also render it impossible for the licence holder to ensure they comply with their obligations under the Excise Act in respect of those goods. 2. If the entity intends to move to alternative premises, the entity will need to notify the Collector of this so that the Collector has time to determine whether a licence should be issued specifying the new premises. Paragraph 39A(2)(g) provides that the Collector may refuse to grant a licence if the security of the proposed premises is inadequate. It is an offence under section 27 if the licence holder manufactures excisable goods at premises that are not specified in their manufacturer licence. Therefore it is important from both the licensee's viewpoint and the protection of the revenue viewpoint that the Collector has adequate time to consider whether a licence should be issued for the new premises. 3. Section 117A provides that it is an offence to move excisable goods that are subject to the Commissioner's control from one place to another without the Collector's permission. The Collector may grant permission under section 61A, but needs time to consider whether such permission should be given.