The Customs Act

Dutiable goods

Duty on pilfered goods

Valuation of goods

Date for determination of rate of duty and tariff valuation of imported goods

Date for determination of rate of duty and tariff valuation of export goods

Assessment of duty

Provisional assessment of duty

Determination of duty where goods consist of articles liable to different rates of duty

Re-importation of goods

Goods derelict, wreck, etc

Abatement of duty on damaged or deteriorated goods

Remission of duty on lost, destroyed or abandoned goods

Power to make rules for denaturing or mutilation of goods

Power to grant exemption from duty

Inward processing of goods

Outward processing of goods

Refund of export duty in certain cases

Refund of import duty in certain cases

Claim for refund of duty

Interest on delayed refunds

Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded

Power not to recover duties not levied or short-levied as a result of general practice

Interest on delayed payment of duty

Recovery of duties in certain cases

Duties collected from the buyer to be deposited with the Central Government

Provisional attachment to protect revenue in certain cases


LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES


Where on the exportation of any goods any duty has
been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if --

(a) the goods are returned to such person otherwise than by way of re-sale;

(b) the goods are re-imported within one year from the date of exportation; and

(c) an application for refund of such duty is made before the expiry of six months from the date
on which the proper officer makes an order for the clearance of the goods.

LAWGIST

# 26 Refund of export duty in certain cases