Imposition of Duties (Dumping and Subsidies) Act, 1968

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Relief in respect of duties and levy.

22.—(1) A person who imports any goods chargeable with a provisional duty or an anti-dumping duty may, not later than three months after the date of the payment of the duty on the goods, apply to the Commission for relief from the duty on those goods.

(2) If, on an application to the Commission under this section in relation to any goods chargeable with a provisional duty or an anti-dumping duty, the Commission is satisfied that the export price of the goods together with the amount of such duty exceeds the fair market price of the goods, the Commission shall notify the Revenue Commissioners of the amount of the excess, and the Revenue Commissioners shall remit or repay that amount of the duty.

(3) A person who imports any goods chargeable with a provisional duty or an anti-dumping duty and whose application to the Commission for relief from the duty has been refused in whole or in part may, not later than three months after the date on which he was notified by the Commission of its refusal of his application aforesaid, apply to the Minister for relief from the duty on those goods.

(4) A person who imports any goods chargeable with a countervailing duty or a levy under section 20 of this Act may—

(a) in the case of the duty, not later than three months after the date of the payment of the duty on the goods, and

(b) in the case of the levy, not later than three months after the date of the imposition of the levy,

apply to the Minister for relief from the duty or levy on those goods.

(5) If, on an application to the Minister under this section in relation to any goods chargeable with a provisional duty or an anti-dumping duty, the Minister is satisfied that the export price of the goods together with the amount of such duty exceeds the fair market price of the goods, the Minister shall notify the Revenue Commissioners of the amount of the excess, and the Revenue Commissioners shall remit or repay such amount (if any) of the duty as when added to the sum (if any) remitted or repaid under subsection (2) of this section in respect of the goods equals the said excess.

(6) If, on an application under this section, the Minister is satisfied, in the case of goods chargeable with a countervailing duty, that the amount of such duty exceeds the amount of the subsidy on such goods, the Minister shall notify the Revenue Commissioners of the amount of the excess, and the Revenue Commissioners shall remit or repay that amount of the duty.

(7) If, on an application under this section, the Minister is satisfied, in the case of goods chargeable with a levy under section 20 of this Act that the amount of the levy is excessive, the Minister shall notify the Government of the amount of the excess, and, if the Government so direct, that amount of the levy shall be repaid.

(8) A person making an application under this section shall furnish to the Minister such information in his possession or procurement as the Minister may require for the purpose of ascertaining the export price or the fair market price of the goods to which the application relates.

(9) If a person, for the purposes of an application under this section—

(a) makes any statement which is false in a material particular, or

(b) produces any account, estimate, return or other document which is false in a material particular,

the amount of any duty or levy remitted or repaid under this section may, without prejudice to any other mode of recovery, be sued for and recovered, by action or other appropriate proceeding, at the suit of the Attorney General in any court of competent jurisdiction and if the statement was made or the document was produced knowingly or recklessly, the person shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding one hundred pounds or, at the discretion of the court, to imprisonment for a term not exceeding six months, or to both the fine and the imprisonment.