After careful consideration of this matter, and perusal of the several opinions and the representations of the Acting Comptroller-General, I have come to a conclusion which is in general agreement with that of Mr Castle ⁽¹⁾

.

The scheme of the Act is that the Department determines the valuation, assesses the duty, and levies the duty.

To enable it to do this, the Act imposes the duty upon the importer of furnishing evidence as to value; but I agree with Mr Castle that it does not impose upon the importer the duty of guaranteeing the value. There may be undervaluation without any want of care on the part of either the importer or the Department, simply from insufficient knowledge of the facts. But whatever the cause of the undervaluation, if insufficient duty is collected, in my opinion there is a short levy within the meaning of section 165, and in the absence of fraud no effective demand for the deficiency can be made after twelve months from the date of the short levy.

[Vol. 15, p. 410]

(1)Gordon H. Castle, Crown Solicitor for the Commonwealth.