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    <title>Amendment of section 27.</title>
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    <description>A new clause permits recognition of duty paid in excess under section 27(2) where overpayment is evident from the bill of entry for self-assessed entries or where the duty actually payable is reflected in a reassessed bill of entry, and applies to payments made before an order permitting clearance for home consumption.</description>
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      <title>Amendment of section 27.</title>
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      <description>A new clause permits recognition of duty paid in excess under section 27(2) where overpayment is evident from the bill of entry for self-assessed entries or where the duty actually payable is reflected in a reassessed bill of entry, and applies to payments made before an order permitting clearance for home consumption.</description>
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