Excise Act 1901

PART XII - DISPUTES AS TO DUTY  

SECTION 154   DEPOSIT OF DUTY  

154    
If any dispute shall arise as to the amount or rate of duty or as to the liability of goods to duty the owner may deposit with the Collector the amount of duty demanded and thereupon the following consequences shall ensue:

154(1)    
The owner upon making proper entry shall be entitled to delivery of the goods.

154(2)    
The deposit shall be deemed the proper duty unless by action commenced by the owner against the Collector within 6 months after making the deposit the contrary shall be determined, in which case any excess of the deposit over the proper duty shall be refunded by the Collector to the owner with 5% per annum interest added.

The provisions of this section shall not apply in cases where the CEO is of opinion that any evasion of this Act has been committed or attempted.