Customs (Amendment) Law (No. 35 of 1974) - Sect 17
Replacement of section 87 of the principal enactment,
17. Section 87 of the principal enactment is hereby repealed and the following new section substituted therefor: -
87. When any deficiency occurs in goods chargeable to pay duty according to the value thereof, the value thereof shall be the value of the like sort of goods, estimated by the officers of customs."
Sri Lanka Consolidated Acts