4. Section 18 of the principal enactment is hereby repealed and the following new section is substituted therefor: -
| 18.
| | (1) If it is proved to the satisfaction of the Collector by any claim duly made in writing that any person has paid on goods imported or exported by him, any duties, dues or charges in excess of the amount with which he was properly chargeable thereon, such person shall be entitled to have refunded the amount so paid in excess, if such claim is made within twenty-four months from the date of such payment. | | |
| | (2) When any duties, dues or charges on any goods, imported or exported, have been short levied or where any such duties, dues or charges after having been levied, have been erroneously refunded, the persons chargeable with the duties, dues or charges so short levied or to whom such refund has erroneously been made shall pay the deficiency or repay the amount so erroneously refunded, if the payment of the amount short levied or erroneously refunded shall be demanded within twenty-four months from the date of such short levy or refund. | | |
| | (3) If the amount so demanded to be paid in terms of subsection (2) is not paid by the person from whom the payment is demanded by the Collector, it shall be lawful for the officers of customs to refuse to pass any goods which that person imports or brings into or is seeking to export or take out of Sri Lanka until that amount is paid:
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Sri Lanka Consolidated Acts