Acts deemed to be properly done

(1) Every act, matter or thing required by these Regulations to be done or performed by, with, to or beforedone. 52 Customs and Excise Duties (a) the Comptroller; or (b) any particular officer nominated for such purpose, if done or performed by, with, to or before an officer assigned by the Comptroller for such purpose or any person appointed by the Comptroller to act for such particular officer, as the case may be, shall be deemed to be done or performed by, with, to or before the Comptroller or such particular officer, as the case (2) Every person employed on any duty or service relating to these Regulations by the order or with the concurrence of the Comptroller (whether previously or subsequently expressed) shall be deemed to be the officer for that duty or service. Customs and Excise Duties 53 SCHEDULE (Regulation 3) DETERMINATION OF VALUE 1. For the purpose of computing the price which goods to be valued would fetch on such a sale as is mentioned in sub- paragraph (i) of paragraph (b) of regulation 3 of these Regulations, the following circumstances shall be assumed. 2. It shall be assumed– (a) that any commission or other costs, charges or expenses incidental to the making of the contract of sale are to be paid by the seller; (b) that the price is the sole consideration for the sale; (c) that neither the seller nor any person associated in business with him has any interest direct or indirect, in the subsequent re- sale or disposal of the goods; and (d) that there has not been and will not be any commercial relationship between the seller and the buyer whether created by contract or otherwise, other than that of buyer and seller created by the sale. 3. Where the goods to be valued are goods made in accordance with a patented invention or are goods to which a registered design has been applied, it shall also be assumed for the purpose of computing the price aforesaid that the buyer under the sale mentioned in paragraph (b) of regulation 3 of these Regulations is not the patentee or the proprietor of the design and has not paid any sum or given any consideration by way of royalty or 54 Customs and Excise Duties otherwise in respect of the patent or design and, on payment of the price, will be entitled to deal with the goods free from any restriction as regards the patent or design. 4. Where the seller of goods to be valued– (a) is, or is associated in business with, the proprietor or a registered user of a trade mark registered in respect of the goods; or (b) could have sold them under such trade mark without trade mark given by the registration thereof, it shall also be assumed for the purpose of computing the price aforesaid that the sale mentioned in paragraph (b) of regulation 3 of these Regulations is a sale under the said trade mark, unless it is shown to the satisfaction of the Comptroller that the goods to be valued have not at any time been, and security is given, to the satisfaction of the Comptroller, that they will not be, so sold by or on behalf of the seller or any person associated in business with him. 5.–(1) Where a particular form of presentation is used in the country by any person in relation to goods of the class to which the goods to be valued belong, and the goods to be valued are the goods of that person, it shall also be assumed for the purpose of computing the price aforesaid that the sale mentioned in paragraph (b) of regulation 3 of these Regulations is a sale of the goods presented in that form unless it is shown to the satisfaction of the Comptroller that the goods to be valued have not at any time been, and security is given to the satisfaction of the Comptroller, that they will not be, so sold by or on behalf of the seller or any person associated in business with him. (2) In this paragraph the reference to “presentation” includes a reference to marking, labelling, packaging or any other treatment adopted for identifying goods or presenting goods to the user or consumer. Customs and Excise Duties 55 6. For the purposes of this Schedule, two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has an interest in the business or property of the other or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.