Section 12

Whenever the Controller has reason to believe or suspect that the quantity or quality of dutiable goods produced from any given quantity or quality of raw materials or component parts is lesser in quantity or lower in quality than that which ought to have been obtained therefrom, the Controller may reassess the duty payable at such greater quantity or higher quality as he thinks proper. Every assessment made by the Controller under this Order shall be deemed to be correct.

Powers of Minister to exempt.