Chapter:	109	Title:	DUTIABLE COMMODITIES ORDINANCE	Gazette Number:	L.N. 255 of 2001
Section:	26	Heading:	Assessment of duty	Version Date:	10/01/2002

(1) Subject to the provisions of sections 4 and 26A, the duty on dutiable goods shall be assessed by the Commissioner or any officer authorized by him in that behalf, and the duty shall be paid at such times and to such officer, at the office of the Commissioner or elsewhere, as he may direct. In assessing the duty on any goods allowance may be made for any loss or contraction which may since the goods became dutiable have occurred therein from unavoidable accident or natural causes and, in the discretion of the Commissioner, for waste or loss in manufacture if the loss, contraction or waste has been duly notified and accounted for to the satisfaction of the Commissioner. (Amended 46 of 1980 s. 3; 34 of 1984 s. 3; 46 of 1996 s. 11)
(2) Where any notification of duty payable is given under the provision of subsection (1) such notice shall be deemed to have been duly served on the person concerned-

(a) if given verbally by the Commissioner or other authorized officer to the person responsible; or
(b) if delivered to him personally; or
(c) if addressed to him and left or forwarded by registered post to him at his usual or last known place of abode or business; or (Amended 19 of 2001 s. 10)
(d) if sent to him in the form of an electronic record. (Added 19 of 2001 s. 10)