169Retrospective by‑laws not to increase duty

169  Retrospective by‑laws not to increase duty   This Part does not authorize the making by the CEO of a by‑law which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by‑law is published in the Gazette, at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.