Customs Act 1901
Where -
(a) any warehoused goods are examined by an officer or by the owner of the goods with the approval of an officer; and
(b) 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 -
(c) except where paragraph (d) applies - the volume or weight found on that examination; or
(d) 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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