vic. 2
Customs and Excise Management Act 1979
| Section | |
| 122. | Regulations where customs duty depends on use. |
| 123. | Repayment of duty where goods returned or destroyed by importer. |
| 124. | Forfeiture for breach of certain conditions. |
| 125. | Valuation of goods for purpose of ad valorem duties. |
| 126. | Charge of excise duty on manufactured or composite imported articles. |
| 127. | Determination of disputes as to duties on imported goods. |
| General provisions relating to charge of duty on and delivery of goods | |
| 128. | Restriction of delivery of goods. |
| 129. | Power to remit or repay duty on denatured goods. |
| 130. | Power to remit or repay duty on goods lost or destroyed, etc. |
| 131. | Enforcement of bond in respect of goods removed without payment of duty. |
| Drawback, allowances, duties, etc.—general | |
| 132. | Extension of drawback. |
| 133. | General provisions as to claims for drawback. |
| 134. | Drawback and allowance on goods damaged or destroyed after shipment. |
| 135. | Time limit on payment of drawback or allowance. |
| 136. | Offences in connection with claims for drawback, etc. |
| 137. | Recovery of duties and calculation of duties, drawbacks, etc. |
| Part XI Detention of Persons, Forfeiture and Legal Proceedings | |
| Detention of persons | |
| 138. | Provisions as to detention of persons. |
| Forfeiture | |
| 139. | Provisions as to detention, seizure and condemnation of goods, etc. |
| 140. | Forfeiture of spirits. |
| 141. | Forfeiture of ships, etc. used in connection with goods liable to forfeiture. |
| 142. | Special provision as to forfeiture of larger ships. |
| 143. | Penalty in lieu of forfeiture of larger ship where responsible officer implicated in offence. |
| 144. | Protection of officers, etc. in relation to seizure and detention of goods, etc. |
