Regulation of Manifests Act 1787

If goods taken on board in foreign parts, shall after arrival within limits of any port, or 4 leagues of the coast be in any manner destroyed except in unavoidable necessity,

the master forfeits 200l.

XIX. And be it further enacted, That if any goods so taken on board any ship or vessel in any foreign port or place, shall after the arrival of such ship or vessel within the limits of any port of this kingdom, or within four leagues of the coast thereof, or after the first production of the manifest or manifests, or content or contents to the officers of the customs or excise in manner by this act directed, whether such goods shall be inserted in the said manifest or manifests, or content or contents by this act directed, to accompany such goods or not, be thrown overboard or staved, or otherwise in any manner destroyed, except in case of unavoidable necessity, proof of which shall be made to the satisfaction of the commissioners of the revenue, the master or other person having or taking the charge or command of the ship or vessel, on board of which such offence shall be committed, shall forfeit two hundred pounds, and such ship or vessel may in like manner be detained, until such penalty shall be paid or secured.