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3 Customs and Excise i (1992)

handle is hein.alrc/cusexc0003 and id is 1 raw text is: 






                                                           The Law
                                                             Reform
                                                       Commission



                                                       Report No 60




                                 CUSTOMS AND EXCISE
                                                      Volume III



Note: This explanatory memorandum necessarily departs in some respects from
the conventional explanatory memoranda which accompany Bills introduced
into the Parliament. In the ordinary course an explanatory memorandum would
not deal with issues or canvass argument. It is necessary that certain issues
concerning particular Parts of the draft Bill or particular provisions be dealt with
by the Commission. The only convenient place to deal with these issues is in this
segment of the Report. The Commission has endeavoured to keep discussion of
these issues separate from the descriptive material in this document but that has
not been possible in all cases.

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