CUSTOMS DUTY
TIME OF IMPOSITION OF DUTIES IN NEW TARIFF ANTEDATED TO A TIME BEFORE ASSENT TO TARIFF: POSITION WHERE NEW TARIFF IMPOSED LOWER DUTIES THAN THOSE PREVIOUSLY APPLYING: SPECIFIC PROVISION PROVIDING THAT PREVIOUS HIGHER DUTIES SHOULD BE COLLECTED AND PAID ON GOODS ENTERED FOR HOME CONSUMPTION BEFORE DATE OF ASSENT
CUSTOMS TARIFF 1921, ss. 5, 6, 14; Schedule, Item 381 (D)
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)
It is submitted that refunds cannot be given.
Section 14 of the Bill is a provision overriding anything to the contrary contained in the rest of the Bill including the Schedule in which Item 381(D) appears.
The section is, in my opinion, a clear authority for the charging of the higher duty and for the retention of the difference between such higher duty and that specified in the Schedule.
I do not think that the fact that the rates-free, 5%, 15%-never actually operate affects the force of section 14.
[Vol. 18, p. 135]
(1)Enacted as the Customs Tariff 1921,section 14.