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    <title>Amendment of section 113.</title>
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    <description>Creates a statutory offence by inserting a provision that it is an offence to make a wrongful claim for remission or refund of any duty, tax or levy in contravention of the Customs law or other applicable law where goods are entered for exportation under claim of remission or refund.</description>
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      <description>Creates a statutory offence by inserting a provision that it is an offence to make a wrongful claim for remission or refund of any duty, tax or levy in contravention of the Customs law or other applicable law where goods are entered for exportation under claim of remission or refund.</description>
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