Section 32

This Act is to be construed as one with the Customs Act 1960 and, unless otherwise provided in this Act, for the purposes of the interpretation of this Act, section 3 of the Customs Act 1960 applies to this Act in the same manner as it applies for the purposes of the interpretation of the Customs Act 1960.

In the event of any inconsistency occurring between the provisions of the Customs Act 1960 and the provisions of this Act, the provisions of this Act prevail.

Any countervailing or anti-dumping duty imposed under this Act must be paid to the Director-General of Customs.

The Customs Act 1960 applies, to the extent relevant and with such exceptions or modifications as may be prescribed, to any countervailing or anti-dumping duty as it applies to a customs duty or excise duty imposed under the provisions of the Customs Act 1960.