Section 71

Seksyen 16 Akta ibu adalah dipinda dengan menggantikannya dengan yang berikut:

"Return of duty or other charges overpaid or erroneously paid. 16. It shall be lawful for the Director General, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as customs duties or as warehouse rent or as any other fee or charge under this Act, to order the refund of the money so overpaid or erroneously paid:

Provided that no such refund shall be allowed unless a claim in respect thereof is made in the prescribed form within one year after the overpayment or erroneous payment was made."