|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|146. Refund of certain duties on pillaged, etc.. goods and of duty paid in error.|
|Refund of certain duties to privileged institutions and personnel, etc.||Refund of certain duties on returned or destroyed goods.|
|Refund of certain duties on pillaged, etc.. goods and of duty paid in error. 6 of 2001, s. 10.||146. (1) Subject to this section and any regulations, the Commissioner may grant a refund -
(a) of any duty which has been paid in respect of goods which have been damaged or pillaged during the voyage or damaged or destroyed while subject to customs control;
(b) of any duty which has been paid in error;
(2) No refund of duty shall be granted under subsection (1) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.
Provided that the refund shall not be made in respect of goods imported prior to the relevant date specified in such order.