| Re-gauging in re-valuation. |
41. The proper officer may, either on the direction of the Commissioner or on the application and at the expense of the owner, re-gauge, remeasure, re-weigh, examine or take stock of any warehoused goods, and in either case the duty on the goods shall be payable according to the result, unless the proper officer considers that any loss or deterioration is excessive or has been wilfully or negligently caused, in either of which events the duty shall, subject to such reduction, if any, as the Commissioner may allow, be payable according to the original account. |
