Document ID: chunk:federal_register_of_legislation:C2024C00486:section:162c:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 162C (pt 2/2)
Character Range: 288357–289115

is not entitled to institute against the Collector an action referred to in that paragraph; and
 (b) the proper duty payable in respect of the goods shall be deemed to be:
 (i) the amount determined to be the proper duty by, or ascertained to be the proper duty in accordance with:
 (A) the decision of the Tribunal;
 (B) an order of a Court on appeal from that decision; or
 (ii) the amount of the deposit;
  whichever is the less, and where the amount of the deposit exceeds the amount referred to in subparagraph (i), the excess shall be refunded by the Collector to the owner with interest at the rate of 5% per annum.
 (5) In this section, decision has the same meaning as in the Administrative Review Tribunal Act 2024.

Part XV—Regulations and by‑laws