Cap. 37 Art. 14AMode of levying duty on goods delivered by bill of sight.

Notwithstanding the provisions of articles 13 and 14, whenever goods are delivered by bill of sight the amount of duty levied when making the perfect entry shall, without prejudice to any right of remittance of duty in accordance with article 20 of the Import Duties Act, be calculated on the quantity of the goods shown on the relative invoice or on the quantity of the goods endorsed on such bill of sight by a Customs official and countersigned by the importer or his agent, whichever quantity shall be the greater.