20. Payment of duty, etc., short levied or erroneously refunded

Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Director‑General on a valid demand being made.

A demand is valid under subsection (1) if it satisfies the following:

Subsection (1A)(b) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the short levy, or who claimed for or to be entitled to the refund erroneously made, as the case may be.

Without affecting any other remedy for the recovery of the amount due, any dutiable goods belonging to that person which may be in customs control may be detained until the deficiency is paid or the refund is repaid, as the case may be.

Where the short levy or erroneous refund does not exceed $20 or such other amount as the Minister may by order prescribe in any one case, the Director‑General may waive the recovery of the short levy or erroneous refund.