Clause 7

Section 18 of the Ordinance is hereby repealed and the following substituted therefor: —“Payment of duty, etc., short levied or erroneously refunded

18. Whenever any customs duty, tax, fee or other charge under this Ordinance 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 shall pay the deficiency or repay the amount erroneously refunded to him on demand being made within one year from the date of the short levy or refund, and without prejudice to any other remedy for the recovery of the amount due, any dutiable goods belonging to such person which may be in customs control may be detained until the deficiency be paid or the refund be repaid, as the case may be:Provided that where the short levy or erroneous refund does not exceed five dollars in any one case, the Comptroller may waive the recovery of such short levy or erroneous refund.”.