Section 14A
Minister may remit custom duty, etc.
ActIn forceProvision 26 of 294
Section 14A
(1)
The Minister may, if he thinks it just and equitable to do so, and subject to such conditions as he may deem fit to impose, remit the whole or any part of the customs duty, surcharge, penalty, fee or other money payable under this Act.
(2)
Where a person who has been granted remission under subsection (1) has paid any of the customs duty, surcharge, penalty, fee or other money to which the remission relates, he shall be entitled
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to a refund of the amount of customs duty, surcharge, penalty, fee or other money which had been remitted.