(a) upon the goods, chattels and effects of the person who should have paid the duty wherever those goods, chattels and effects may be found; and

(b) upon the plant of any factory and upon any vats, vehicles, animals or other articles used in the manufacture, sale or distribution of excisable or other goods by that person and found on any premises in the use or possession of that person or of any person on his behalf or in trust for him.

(2) The warrant of distress shall be in the form set out in the Sixth Schedule and the warrant shall be authority to distrain for the amount of the duty specified herein; and for the purpose of levying distress the person authorized under the warrant may, if necessary, break open any building or place in the daytime and may call to his assistance a police officer and the police officer shall render assistance accordingly.

(3) Where anything has been distrained upon under a warrant, then it shall be kept at the cost of the owner thereof for a period of fourteen days or until the amount due in respect of duty and of the costs and charges of, and incidental to the distress are paid, whichever is the sooner; and if at the end of the period of fourteen days the duty, costs and charges are not paid in full then the thing may be sold.

(4) Where anything is sold in accordance with this section, then the proceeds of sale shall be applied in discharge of -

(a) the duties; and

(b) the costs and charges of, and incidental to, the levying of distress and the sale,

and the balance, if any, shall be paid to the owner of the thing if he makes application therefor within twelve months of the date of the sale.