DUTIABLE COMMODITIES.
No. 36 of 1931.
1941
is proved to have been caused by leakage, breakage or other accident.
for contracts for sale of
duty-paid goods when
duties are
22.-(1) When any new duty is imposed and when any duty is increased and any duty-paid goods are delivered on or after the day on which the new or increased duty takes effect, in pursuance of a contract made before that day, and the seller has paid such new or increased duty, he may in the absence of any agreement to the contrary recover as an addition to the contract price a sum equal to the amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be.
(2) When any duty is repealed or decreased and any duty-paid goods are delivered on or after the day on which the duty ceases or the decrease in duty takes effect, in pursuance of a contract made before that day, the buyer in the absence of any agreement to the contrary may, if the seller has had in respect of those goods the benefit of the repeal or decrease in the duty, deduct from the contract price a sum equal to the amount of the duty or the decrease of duty, as the case may be.
(3) When any addition to or deduction from the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or in default of agreement as may be determined by the Superintendent, as representing in the case of a new duty any expenses incurred and in the case of a repealed duty any expenses saved may be included in the addition to or deduction from the contract price and may be recovered or deducted accordingly.
(4) This section shall apply although the goods have undergone some process of manufacture since the duty was paid.
etc.
23. Without prejudice to any other mode of recovery provided in this Ordinance, any duty payable or sum forfeited under this Ordinance shall be deemed to be a debt due to the Crown and may be recovered by the Treasurer in the same manner as Crown fees are recovered under the Crown Remedies Ordinance, 1875.
Ordinance No. 6 of 1875.
Search of baggage or goods.
24. (1) Every person landing from any ship or aircraft or entering the Colony by land shall on demand by any revenue or police officer either permit his person, goods and baggage
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