(2) Where duty was due to be paid or refunded in Kenya under the East African Customs and Transfer Tax Management Act, the East African Excise Management Act or any of the Acts repealed by this Act* whether before or after the commencement of this Act, and was not so paid or refunded, it shall be paid or refunded as though it were a sum due under this Act.

(3) Where goods in Kenya were seized or were liable to seizure, or where proceedings were instituted in Kenya by or against the Commissioner-General of Customs and Excise under the East African Customs and Transfer Tax Management Act or the East African Excise Management Act for the release or forfeiture of seized goods or for the payment or refund of duty or any other sum, then the seizure or liability to seizure, or the proceedings, shall be deemed to have taken place, arisen or been commenced, as the case may be, under the corresponding provisions of this Act.

*See section 235 (1) of the 1980 edition of this chapter. The provisions there set out have not been reproduced in this edition as they have become spent. The Acts referred to are the Customs Tariff Act (Cap. 472 (1972)), the Excise Tariff Act (Cap. 474 (1967)), the Customs (Dumping and Subsidies) Act (Cap. 473 (1962)), the Customs ad Excise Department Act, 1977 (No. 8 of 1977) the Export Duty Act, 1977 (No. 10 of 1977), the Local Industries (Refund of Customs Duties) Act (Cap. 481 (1967)) and s. 11 of the Treaty for East African Co-operation Act (Cap. 4).