166
CurrentNo refund if duty altered
Volume 2Parts VIA to XI (sections 126D to 183UAA)
Part VIIIThe duties
Division 3Payment and recovery of deposits, refunds, unpaid duty etc.
166 No refund if duty altered
If any practice of the Comptroller‑General of Customs relating to classifying or enumerating any article for duty shall be altered so that less duty is charged upon such article, no person shall thereby become entitled to any refund on account of any duty paid before such alteration.
This Act’s bill:Second reading speech
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