Clause 4

Section 17 of the Customs Act is amended by inserting, immediately after subsection (2), the following subsection:“(2A) All amounts collected before the date of commencement of the Customs (Amendment) Act 2007 as, or purportedly as, the special tax chargeable under subsection (1) shall be deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law for or on account of or in respect of any such collection.”.