Singapore legislation

Section 10

of States of Malaya Customs Duties Collection Act 1958

Section 10

Return of customs duty or other charges overpaid

It shall be lawful for the Collector, if it is proved to his satisfaction that any money has been overpaid as customs duty or other charges under this Act, to order the refund of the money so overpaid:Provided that no such refund shall be allowed unless a claim in respect thereof is made within one year after the overpayment was made.