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Authorisation of repayment of duty in certain cases.
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10.—Where the Minister for Finance is satisfied in respect of any consignment of bacon imported into Saorstát Eireann on or after the 26th day of July, 1932—
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(a) that the importer of such bacon was at the time of the importation thereof either a person ordinarily resident in Saorstát Eireann or a partnership or company having its only place or all its places of business in Saorstát Eireann, and
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(b) that customs duty was paid by such importer on such bacon at the rate fixed by paragraph 3 of the Emergency Imposition of Duties (No. 1) Order, 1932, and
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(c) that such bacon had been bought and paid for by such importer before the 26th day of July, 1932,
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the said Minister may, out of moneys provided by the Oireachtas, pay to such importer the amount by which the customs duty actually paid as aforesaid on such bacon by such importer exceeded the amount of the customs duty which would have been chargeable and payable on such bacon at the said importation thereof if the said order had not been made.
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