Amendment of section 27.
91. In the Customs Act, in section 27, in sub-section (2), in the first proviso, after clause (f), the following clause shall be inserted, namely:-
“(g) the duty paid in excess by the importer before an order permitting clearance of goods for home consumption is made where-
(i) such excess payment of duty is evident from the bill of entry in the case of self-assessed bill of entry; or
(ii) the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment.”.
Notes on Clauses:
Clause 91 of the Bill seeks to amend section 27 of the Customs Act so as to insert a new clause (g) therein to exclude certain category of refunds from the scope of unjust enrichment.
