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[820] Lewinsky, interview notes of the Office of Independent Counsel, July 30, 1998, 7

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One such site assures prospective customers that only around 20% of Australian orders were asked to pay tax when their parcel arrived in Australia and Cigarettes are held in customs until the duty is paid, or destroyed if its not. Avoiding Excise Duty Section 234 of the Customs Act makes it an offence to evade payment of any duty which is payable upon an imported product