Section 80: Re-examination of goods
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
80. Re-examination of goods
(1) Warehoused goods may be regauged, remeasured, reweighed or examined by an officer by direction of the Director-General or at the request
and expense of the owner and duty, excise duty and taxes on the goods
shall be payable according to the result, unless the Director-General is of
opinion that any loss shown is excessive, in which case the duty, excise duty and taxes shall be paid on the original entry with any reduction which the
Director-General may determine to allow.
(2) No allowance shall be made for any deficiency on wines or spirits in
bottles.