2684
THE NEW ZEALAND GAZETTE.
[No. 64

(f.) Notwithstanding anything hereinbefore contained the manufacturer
of playing-cards may be permitted to mark the cards with an
approved mark during the process of manufacture under such
conditions as the Collector may approve.

78. The undermentioned ports are hereby appointed for the importa-
    tion of playing-cards: Auckland, Dunedin, Gisborne, Greymouth, Hokitika,
    Invercargill, Kaipara, Lyttelton, Napier, Nelson, New Plymouth, Oamaru,
    Patea, Tauranga, Timaru, Wairau, Wanganui, Wellington, Westport.

PART IX.

(Secs. 148, 309.) REFUNDS AND REMISSIONS OF DUTY.

79. Refunds of duty under section 148 of the said Act shall be made in
    Form 40. If the Collector so requires, the importer shall submit to him a
    statement showing in detail particulars of the claim for refund, specifying
    the name of the importing ship, the number and date of the entry on which
    the duty was paid, the amount of duty paid, the amount claimed by way
    of refund, and such other particulars as the Collector may require.

(Secs. 149, 152.)
Goods damaged or deteriorated in Condition.

80. The conditions under which and the extent to which refunds or
    remissions of duty may be allowed on goods damaged or deteriorated in
    condition in accordance with section 149 of the said Act shall be as set forth
    hereunder:—
    (a.) Application shall be made at any time within fourteen days after
    delivery of the goods from the control of the Customs.
    (b.) Refunds or remissions of duty shall be made in Form 33.
    (c.) The importer shall, at his own expense, produce such reasonable
    evidence as to the nature, cause, or extent of any such damage
    or deterioration in condition as the Collector may in any case
    require.
    (d.) Refund or remission of duty on such goods shall be allowed in
    proportion to the extent to which they are damaged or
    deteriorated in condition: Provided that the full duty thereon
    shall not be refunded or remitted unless the goods are destroyed
    to the satisfaction of the Collector.

81. Notwithstanding anything in the foregoing regulation the
    Comptroller may, in special cases, grant refunds or remissions of duty on
    goods damaged or deteriorated in condition, even though application
    therefor has not been made within fourteen days after delivery from the
    control of the Customs.

(Secs. 150, 152, 309.)
Warehoused Goods diminished in Value.

82. Applications for remission of duty under section 150 of the said
    Act shall be made in Form 33.

83. Remissions of duty under the last-mentioned section of the said Act
    shall be allowed on goods liable to ad valorem duty in the cases in which
    and to the extent to which the duty that would be payable on the goods if
    exported from the country of exportation to New Zealand at the time at
    which application for remission is made is less than the duty payable on the
    value of the goods as determined by section 114 of the said Act: Provided
    that in no case shall the full duty be remitted unless the goods are destroyed
    to the satisfaction of the Collector.

84. The importer shall, at his own expense, produce such reasonable
    evidence as to the cause or the extent of the diminution in value as the
    Collector may in any case require.

(Secs. 151, 152.)
Goods destroyed, pillaged, or lost.

85. (1.) The exceptions, restrictions, and conditions under which remissions
    or refunds of duty may be allowed on goods destroyed, pillaged, or lost in
    accordance with section 151 of the said Act shall be as set forth hereunder:—
    (a.) Applications for remissions of duty on goods in a licensed ware-
    house which have been lost through diminution in quantity or
    weight in a licensed warehouse shall be made in Form 34,