The Comptroller-General of Customs has submitted the following minute for advice:
Edments view apparently is that if the Department accepts in anticipation the new higher duties as having the force of law it should take the same course in regard to new lower duties and not require deposits of extra duty.
Whatever force this view may have it does not appear to have much bearing on the legality of the collection and refund of deposits, in view of section 14 of the Customs Tariff Bill.(1)