Duties on spirits and tobacco

(1) It shall be lawful for the Comptroller or for the proprietor or importer of any spirits, tobacco or other goods which are in his opinion liable to fluctuation in quantity by the effect of the atmosphere or other natural causes to require the same to be re- gauged, re-measured or re-weighed by the proper officer of customs at the time when the same is respectively delivered from any warehouse or customs area, and the duties respectively payable thereon by such proprietor or importer shall be paid according to the quantity so ascertained, unless it is mutually agreed by and between the said parties that the said duties shall be paid on the quantities originally entered. (2) The gauge, measurement or weight of any such goods ascertained by a proper officer of customs under this section shall be conclusive on all parties. goods.