Section 81: Revaluation
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.
81. Revaluation
Where any warehoused goods which are subject to an ad valorem duty
have deteriorated in value, they may be revalued on the application and at
the expense of the owner and duty, excise duty and taxes shall be paid according to the result where the Director-General is satisfied that the deterioration is due to accidental causes.