Wrongful refund claims: goods entered for exportation under false remission or refund claims subject to confiscation. Clause 86 inserts clause (ja) into section 113 of the Customs Act to make goods entered for exportation under a wrongful claim of remission or refund of any duty, tax or levy liable to confiscation when such claim contravenes this Act or any other law in force.
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Provisions expressly mentioned in the judgment/order text.
Wrongful refund claims: goods entered for exportation under false remission or refund claims subject to confiscation.
Clause 86 inserts clause (ja) into section 113 of the Customs Act to make goods entered for exportation under a wrongful claim of remission or refund of any duty, tax or levy liable to confiscation when such claim contravenes this Act or any other law in force.
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