Section 176, The Customs Regu- Citation

Where an application is made for a refund of the duty inrespect of imported goods found short in any package, it shall not be granted unless the importer satisfies the proper officer that the deficiency occurred before the importing aircraft or ship arrived in Sierra Leo:r;te. Where a shortage is discovered before payment of duty, the full duty shall be paid on the goods found short unless the importer upon application in writing satisfies the proper officer as aforesaid.