| 45.01 | For the purposes of section 45(2)(b), any bill of entry returned to the clearer by the Controller for adjustment shall retain the date of delivery as the time of entry for home consumption for five days after the day on which it was returned for the first time, provided it is redelivered, so adjusted, to the Controller within the five days after the day on which it is returned. In calculating such five days, the first day (day of rejection) shall be excluded and the last day shall be included, unless the last day falls on a Sunday or public holiday in which case the first day and every such Sunday or public holiday shall also be excluded. |
