"الملف 35/87 VI A. 38 الإصلاحات والجمارك والشؤون المالية في مسقط" [و‎‎٤‎٨] (٤٤٠/١٠٣)

discretion to refuse such payment on the ground that the
nature of the goods does not premit of such payment.
It
is not a satisfactory method of receiving duty for the follow-'
-ing reasons
It is often difficult to tell whether a consignment is homo-
i
-genous throughout and there may be considerable varations in
quality, part damage, etc.
The selection of the portion
to be taken in kind should be made by the Customs authorities.
At outpotts disputes as to valuations are often best settled
by the Customs Director taking duty in kind.
There is also the risk of deterioration pending disposal, of
a considerable fall in value owing to the market becoming
over-stocked with cargo which has been cleared rapidly on
payment of duty (either in cash or kind) and of merchants
forming a "ring" against the Director when he attempts to
dispose of goods taken over. In practice therefore he
usually obtains privately a firm offer covering his valuation
before consenting to accept duty in kind. The goods are
then sold in public auction or by private treaty and the
proceeds credited to Government and the sale receipt number
is shown in the declaration for reference.
The question of disputes as to price is left finally
to an umpire chosen by experts but the Customs Director has
no power to object to the umpire so chosen.
Clause 6 . For "to" read "not" and for "in" read "if" (or
"provided"). The sentence will then read "Invoices need
not be translated provided full details are given in the
declarations etc".
Clause 7. "No fault of the importer" should be amplified to
"no fault of the importer or shipper". It is usual at
most Custom Houses to hold importers responsible for faults
committed by their shippers and they have a remedy against
the shipper for any penalt3r they suffer.
Clause 9 . The second proviso viz . non-arrival of the delivery
order can usually be overcome by obtaining a telegraphic
delivery order or by paying a deposit. This should be
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