Customs Act 1901

PART III - CUSTOMS CONTROL EXAMINATION AND SECURITIES GENERALLY  

SECTION 37   37   ACCOUNTING FOR GOODS  


A person accounts for goods or a part of goods to the satisfaction of a Collector in accordance with this section if, and only if:


(a) the Collector sights the goods; or


(b) if the Collector is unable to sight the goods - the person satisfies the Collector that the goods have been dealt with in accordance with this Act.




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