6. The following new section is hereby inserted immediately after section 19, and shall have effect as section 19a, of the principal enactment: -
| 19A.
| | (1) The Minister may, if he deems it expedient in the public interest so to do, by Order exempt any goods imported by, or consigned to, any person specified in the Order from the whole or any part of the duties of customs leviable thereon, subject to such conditions (to be fulfilled before or after clearance) as may be specified in the Order. | | |
| | (2) Every Order made by the Minister under subsection (1) shall come into force on the date of such Order. Every such Order shall be published in the Gazette and shall, as soon as may be after its publication in the Gazette, be tabled in the National State Assembly. The National State Assembly may by resolution revoke any Order made by the Minister under this section within" sixty days of the publication of such Order in the Gazette, and in the computation of such period of sixty days no account shall be taken of any period during which the National State Assembly stands prorogued or dissolved. Where any such Order is so revoked, the duties of customs payable on the exempted goods shall be paid by the importer of such goods or the person to whom such goods were consigned, to the Principal Collector of Customs, and such duties may be recovered under the provisions of section 145. | | |
| | (3) Where any goods specified in an Order made under subsection (1) are subsequently sold or disposed of contrary to the conditions of such Order, such goods shall be liable to the same duty of customs as may by-law be levied on like goods which are subject to duties of customs and the importer or person by whom or on whose behalf the goods are sold or disposed of shall prior to such sale or disposal obtain the permission of the Principal Collector of Customs and pay the duties payable on such goods at the time of such sale or disposal to the Principal Collector. Any goods sold or disposed of in contravention of such section shall be liable to be forfeited.", | | |
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Sri Lanka Consolidated Acts