Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 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.



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