Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT (No. 2) 1986 No. 149 of 1986 - SECT 12

12. (1) Section 61C of the Principal Act is amended-

   (a)  by inserting after sub-section (1) the following sub-section:

"(1A) A Collector may give permission in writing to a person specified in the
permission to deliver for home consumption or to deliver for exportation from
a place specified in the permission exciseable goods, being stabilized crude
petroleum oil or liquefied petroleum gas, of a kind so specified that are
subject to the control of the Customs, and, until the permission is revoked-

   (a)  the permission is authority for that person to deliver for home
        consumption from that place goods of that kind that are subject to the
        control of the Customs (other than goods that a Collector has directed
        are not to be delivered for home consumption under this section)
        notwithstanding that an entry of the goods for home consumption has
        not been made and passed under this Act; and

   (b)  the permission is authority for that person to deliver for exportation
        from that place goods of that kind that are subject to the control of
        the Customs (other than goods that a Collector has directed are not to
        be delivered for exportation under this section) notwithstanding that
        an entry of the goods for exportation has not been made and passed
        under this Act.";

   (b)  by inserting in sub-section (2) "or delivered for home consumption or
exportation by authority of sub-section (1A)" after "sub-section (1)";
(c) by inserting in sub-section (3) "or (1A)" after "sub-section (1)";
(d) by inserting in sub-section (4) "or exportation" after "home consumption"
(first occurring);
(e) by inserting in sub-section (4) "or (1A), as the case requires," after
"sub-section (1)"; and
(f) by inserting in paragraph (4) (b) "or exportation as the case requires"
after "home consumption".

(2) Permission given under sub-section 61C (1) of the Principal Act after the
commencement of sub-section (1) and before the commencement of this
sub-section in relation to goods referred to in sub-section 61C (1A) of the
Principal Act as amended by sub-section (1) shall be taken to have been
permission given under sub-section 61C (1A) of the Principal Act as so
amended.