Officers to examine damage

(1) An officer of customs shall thereupon examine such goods with reference to such damage, but if the officer of customs is incompetent to estimate the damage, or if the importer is not satisfied with the abatement made, the Comptroller may choose two competent merchants, experienced in the nature and value of such goods, who shall examine them and subscribe a declaration stating in what proportion, according to their judgment, such goods are lessened in value by reason of the damage, and thereupon the Comptroller may make an abatement of the duties according to the proportion of damages so declared by such merchants. (2) The Comptroller may permit the importer or proprietor of the damaged goods to sell them or any part thereof by public auction while in custody of the officer of customs or the Port Authority and receive duty on the price realised at such sale instead of on the abatement as before provided.