Warehousing interest treated separately from customs duty; refunds not governed by the Customs Act refund provision. Warehousing interest under Section 61(2) is distinct from customs duty as defined in Section 2(xv), so the refund provision in Section 27 does not apply ... Summary
Warehousing interest treated separately from customs duty; refunds not governed by the Customs Act refund provision.
Warehousing interest under Section 61(2) is distinct from customs duty as defined in Section 2(xv), so the refund provision in Section 27 does not apply to refunds of interest recovered under Section 61(2); however, the Limitation Act may apply to the period for recovery or refund of such interest.
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