Customs Act 1901

PART VIII - THE DUTIES  

Division 2 - Valuation of Imported Goods  

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History

Div 2 of Pt VIII was repealed and substituted by No 23 of 1989, s 7, effective 1 July 1989.

SECTION 161L   REVIEW OF DETERMINATIONS AND OTHER DECISIONS  

161L(1)    

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At any time after the making of a determination or other decision by an officer under this Division in relation to goods, the Comptroller-General of Customs may review the determination or other decision and may:

(a) affirm the determination or other decision;

(b) vary the determination or other decision; or

(c) revoke the determination or other decision and make any other determination or decision that is required to be made for the purpose of determining the customs value of the goods in accordance with this Division.

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History

S 161L(1) amended by No 41 of 2015, s 3 and Sch 1 item 575, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.

S 161L(1) amended by No 85 of 1995.

161L(2)    

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Where, by reason that the Comptroller-General of Customs, under subsection (1), has varied or revoked a determination or other decision of an officer or has made a determination or other decision that is required to be made by reason of the revocation of a determination or other decision of an officer:

(a) an amount of duty that was levied is less than the amount that should have been levied; or

(b) an amount of duty that was refunded is greater than the amount that should have been refunded;

section 165 applies in relation to any demand by the Comptroller-General of Customs for the payment of the amount of duty that is unpaid or the amount of refund that was overpaid.

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History

S 161L(2) amended by No 41 of 2015, s 3 and Sch 1 item 575, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.

S 161L(2) amended by No 75 of 2008, s 3 and Sch 3, item 2.

S 161L(2) amended by No 85 of 1995.

161L(3)    

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In this section, " officer " means a Collector or a delegate of the Comptroller-General of Customs.

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History

S 161L(3) amended by No 41 of 2015, s 3 and Sch 1 item 575, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.

S 161L(3) amended by No 85 of 1995.

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