Customs Act 1901

PART VIII - THE DUTIES  

Division 1 - The Payment and Computation of Duties Generally  

SECTION 142  

142   MEASUREMENT FOR DUTY  
Goods charged with duty by measurement shall at the expense of the owner be heaped piled sorted framed or otherwise placed in such manner as the Collector may require to enable measurement and account thereof to be taken; and in all cases where the same are measured in bulk the measurement shall be taken to the full extent of the heap or pile.




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