|
|
Power to refund or remit duty in certain circumstances.
|
11.—(1) Where the Revenue Commissioners are satisfied, in respect of any dutiable article imported either before or after the passing of this Act,—
|
|
| |
(a) that the customs duty chargeable on such article at importation was duly paid, and
|
|
| |
(b) that a licence to import, such article either without payment of such duty or on payment of less than the full amount of such duty could lawfully have been granted to the importer of such article before the importation thereof, but was not so granted, and
|
|
| |
(c) that—
|
|
| |
(i) if the fact that such licence was not so granted was due to the failure of such importer to make due application (with all necessary or proper documents) for such licence before the importation of such article, such failure was not due to any culpable negligence or default on the part of such importer, or
|
|
| |
(ii) if there was no such failure by such importer, the fact that such licence was not so granted was not due to any culpable negligence or default on the part of such importer,
|
|
| |
the Revenue Commissioners may, if they in their discretion think proper so to do and are satisfied that the circumstances justify it, refund to such importer so much (whether the whole or a part) of the said duty so paid by him as would not have been payable if such licence had been granted before the importation of such article.
|
|
| |
(2) Whenever it is shown to the satisfaction of the Revenue Commissioners that a dutiable article has been destroyed or irretrievably lost after it has been imported but before account of it has been taken by the customs officer, the Revenue Commissioners may remit or, if already paid, refund the customs duty chargeable on such article on importation.
|
