Insertion of new section 26A

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.... '26A. (1) Where on the importation of any goods capable of being easily identified as such imported goods, any duty has been paid on clearance of such goods for home consumption, such duty shall be refunded to the person by whom or on whose behalf it was paid, if— (a) the goods are found to be defective or otherwise not in conformity with the specifications agreed upon between the importer a....

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.... on which the proper officer makes an order for the clearance of imported goods for home consumption under section 47: Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding three months: Provided further that nothing contained in this section shall apply to the goods regarding which an offence appea....