Customs Act 1901
PART III
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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.
View history note
Hide history noteA 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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