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of <h1>New Sub-Section 27(5) in Customs Act: Refund Claims Governed by This Section, Courts Have No Jurisdiction Over Claims.</h1> Section 27 of the Customs Act is amended to include a new sub-section (5), which stipulates that claims for refunds of customs duties collected on goods not subject to such duties or entitled to exemptions are governed by this section, regardless of other laws. It further states that no court shall have jurisdiction over such refund claims.
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