Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An importer of goods on which, under the Dumping Duty Act, an interim duty has been paid may, subject to subsection (2), by application lodged with the Commissioner, request that the Minister make an assessment of the liability of those goods to duty under that Act.
(2) An application for an assessment of duty under subsection (1) may only be lodged if:
(a) the application is lodged not more than 6 months after the end of the particular importation period in which the goods the subject of the application were entered for home consumption; and
(b) the importer contends that the total amount of duty payable in respect of those goods under the Dumping Duty Act is less, by a specified amount, than the total amount of interim duty that has been paid on those goods under that Act.