Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 93

    Where:

  (a)   any warehoused goods are examined by an officer or by the owner of the goods with the approval of an officer; and

  (b)   the examination shows that there has been a decrease in the volume or weight of the goods since they were first entered;

the volume or weight of the goods shall, for the purposes of this Act or any other law of the Commonwealth, be taken to be:

  (c)   except where paragraph   (d) applies--the volume or weight found on that examination; or

  (d)   where, in the opinion of a Collector, that decrease is excessive--the volume or weight shown in the original entry reduced to an extent that the Collector considers appropriate;

and duty in respect of the goods is payable accordingly.