Regauging etc. of goods
93 Regauging etc. of goods
Where:
any warehoused goods are examined by an officer or by the owner of the goods with the approval of an officer; and
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:
except where paragraph (d) applies—the volume or weight found on that examination; or
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.
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