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Wednesday, 27 May 1987
Page: 3426

Amendment (by Mr Moore) put:

(2) Clause 7, page 3, lines 16 and 17, omit proposed subsection 163 (1d), substitute the following subsection:

`(d) A fee is not payable under subsection (1c):

(a) in the circumstances specified in paragraphs 126 (a), (b), (c), (d), (f), (g), (ga), (h), (j), (k) or (m) of the Customs Regulations as in force at the commencement of this subsection;

(b) where an officer assisted in making up the entry in respect of which the application for a refund of duty is made;

(c) where an officer assessed the duty payable;

(d) where the duty was paid under protest;

(e) where the duty was paid as a consequence of advice given, or a ruling made, by an officer;

(f) where all duty amounts were paid in good faith;

(g) where the overpayment of duty was beyond the control of the applicant for the refund; or

(h) in such other circumstances as may be specified in the regulations.'.