Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 37

                   A person accounts for goods or a part of goods to the satisfaction of a Collector in accordance with this section if, and only if:

                     (a)  the Collector sights the goods; or

                     (b)  if the Collector is unable to sight the goods--the person satisfies the Collector that the goods have been dealt with in accordance with this Act.