Customs Act 1901
PART XVI
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REGULATIONS AND BY-LAWS
SECTION 273C
273C
RETROSPECTIVE BY-LAWS AND DETERMINATIONS NOT TO INCREASE DUTY
This Part does not authorize the making of a by-law or determination which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by-law is published in the Gazette or the determination is made, as the case may be, at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.
View history note
Hide history noteThis Part does not authorize the making of a by-law or determination which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by-law is published in the Gazette or the determination is made, as the case may be, at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.
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