Customs Act 1901
PART VIII
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THE DUTIES
Division 1
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The Payment and Computation of Duties Generally
SECTION 145
145
VALUE OF GOODS SOLD
When the duty on any goods sold at any Collector's sale shall be ad valorem the value of such goods shall if approved by the Collector be taken to be the value as shown by the sale.
When the duty on any goods sold at any Collector's sale shall be ad valorem the value of such goods shall if approved by the Collector be taken to be the value as shown by the sale.
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