Dutiable Commodities.
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of duty and
26. Subject to the provisions of section 4, the duty on dutiable goods shall be assessed by the Director or any public officer deputed by him in that behalf, and shall be paid at such times and to such officers, at the office of the Director or elsewhere, as he may direct. In assessing the duty on any goods, allowance shall be made for any loss or contraction which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Director, for waste in manufacture, if the loss, contraction or waste has been duly notified and accounted for in accordance with the provisions of this Ordinance and any regulations made thereunder. The decision of the Director as to the amount of duty or drawback payable on any goods shall be final.
[20]
Liability of general licensee of bonded or licensed warehouse.
27. The licensee of every general bonded or licensed warehouse shall be liable for the duty payable in respect of any goods of which he has, or has had, the custody, whether the goods are in his warehouse or not, until the goods are removed from the warehouse in accordance with a permit under this Ordinance and shall in addition be presumed to have unlawfully and in contravention of this Ordinance removed any dutiable goods of which he has had the custody and for which he cannot account; a deficiency shall be deemed sufficiently accounted for if it is proved to have been caused by leakage, breakage or other accident.
[21]
Contracts for sale of duty-paid goods when duties are altered or repealed.
28. (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(2) When any duty is repealed or decreased and any duty-paid goods are delivered on or after the day on which the duty ceases or the decrease in duty takes effect, in pursuance of a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
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