15. Section 22 of the principal enactment is hereby repealed and the following section substituted therefore:
| 22.
| | (1) Where any goods capable of being easily identified which have been imported from any foreign port, and upon which customs duties have been paid, are re-exported to any foreign port, a sum not exceeding nine tenths of such duties may, be repaid as drawback : | | |
| | (2) Where however, the customs duties have not been paid, the Principal Collector may, if he is satisfied that the conditions specified in paragraphs (a), (b) and (c) of subsection (1) have been complied with, permit the re-export of such goods on payment of one tenth of the duty that would have been payable at the time of import. ". | | |
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Sri Lanka Consolidated Acts