LawgistThe Customs Act
26Refund of export duty in certain cases
Where on the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if --
(a) the goods are returned to such person otherwise than by way of re-sale;
(b) the goods are re-imported within one year from the date of exportation; and
(c) an application for refund of such duty is made before the expiry of six months from the date on which the proper officer makes an order for the clearance of the goods.
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LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES
- 12 Dutiable goods
- 13 Duty on pilfered goods
- 14 Valuation of goods
- 15 Date for determination of rate of duty and tariff valuation of imported goods
- 16 Date for determination of rate of duty and tariff valuation of export goods
- 17 Assessment of duty
- 18 Provisional assessment of duty
- 19 Determination of duty where goods consist of articles liable to different rates of duty
- 20 Re-importation of goods
- 21 Goods derelict, wreck, etc
- 22 Abatement of duty on damaged or deteriorated goods
- 23 Remission of duty on lost, destroyed or abandoned goods
- 24 Power to make rules for denaturing or mutilation of goods
- 25 Power to grant exemption from duty
- 25A Inward processing of goods
- 25B Outward processing of goods
- 26 Refund of export duty in certain cases
- 26A Refund of import duty in certain cases
- 27 Claim for refund of duty
- 27A Interest on delayed refunds
- 28 Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
- 28A Power not to recover duties not levied or short-levied as a result of general practice
- 28AA Interest on delayed payment of duty
- 28AAA Recovery of duties in certain cases
- 28B Duties collected from the buyer to be deposited with the Central Government
- 28BA Provisional attachment to protect revenue in certain cases
