Skip to content

Part 3 · Establishment of Collection Stations

10. Return of customs duty or other charges overpaid

Feedback & support

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.

Report

Part 4

Declaration of Goods and Paymentof Customs Duty

Part 5

Dutiable Goods Imported by Post

Part 6

Miscellaneous Provisions

Part 7

Search and Seizure

Part 8

Provisions as to Trials and Proceedings

Part 9

Offences and Penalties

Part 10

General