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The Customs Act, 1969

( ACT NO. IV OF 1969 )

[ 8th March, 1969 ]

Chapter V

LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES

Refund to be claimed within 1[six months]
33. (1) No refund of any customs-duties or charges claimed to have been paid or over-paid through inadvertence, 2[error, misconstruction or in any other way] shall be allowed, unless such claim is made within 3[six months] of the date of payment 4[:
 
 
 
 
Provided that where the amount so claimed is less than one thousand Taka, refund shall not be allowed.]
 
 
 
 
(2) In the case of provisional payments made under section 8l, the said period of 5[six months] shall be reckoned from the date of the adjustment of duty after its final assessment.
  • 1
    The words “six months” were substituted for the words “four months” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 2
    The words and comma “error, misconstruction or in any other way” were substituted for the words “error or misconstruction” by section 6 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 3
    The words “six months” were substituted for the words “four months” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 4
    The (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 6 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)
  • 5
    The words “six months” were substituted for the words “four months” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
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