111. Recovery tolls in arrear.- (1) for the amount of all tolls, dues, rates and charges duly leviable under this Act in respect of any goods, the Commissioners shall have a lien on such goods, and shall be entitled to seize and detain the same until such tolls, dues, rates and charges are fully paid.
(2)Tolls, dues, rates and charges in respect of goods to be landed shall become payable immediately on the landing of the goods.(3)Tolls, dues, rates and charges in respect of goods to be removed from the premises of the Commissioners or to be shipped for export, shall be payable before the goods are removed or shipped.(4)The lien for such tolls, dues, rates and charges shall have priority over all other liens and claims except for general average, for the ship-owners' lien for freight upon the said goods where such lien exists and has been preserved in the manner hereinafter provided, for, prim age, and for money payable to 1[the Government] under any law for the time being in force:Provided that nothing in this Act shall affect any power or authority vested in the Chief Officer of Customs under any law for the time being in force.
