Customs Act 1901

PART XVI - REGULATIONS AND BY-LAWS  

SECTION 273C   273C   RETROSPECTIVE BY-LAWS AND DETERMINATIONS NOT TO INCREASE DUTY  
This Part does not authorize the making of a by-law or determination which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by-law is published in the Gazette or the determination is made, as the case may be, at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.




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