EXPORTATION OR SHIPMENT AND RELANDING
Additional charge on goods cleared for export after port-clearance granted
133. Where the goods are cleared for shipment on a bill of export presented after port-clearance or permission to depart has been granted, the appropriate officer may, if he thinks fit, levy, in addition to any duty to which such goods are ordinarily liable, a charge not exceeding one per cent of the value of the goods determined in accordance with the provisions of section 25.
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Ministry of Law, Justice and Parliamentary Affairs