Commonwealth Consolidated Acts Commonwealth Consolidated Acts The Comptroller - General of Customs may make a by - law or
determination for the purposes of an item of a Customs Tariff notwithstanding
that the item has been repealed before the making of the by - law or
determination, but the by - law shall not apply to, and the determination
shall not be made in respect of, goods entered for home consumption after the
repeal of that item.