East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005charged on goods of the same class or description, no person shallbecome entitled to any refund of any duty paid before such alterationtook effect.Shortlevy orerroneousrefund135. - (1) Where any duty has been short levied or erroneouslyrefunded, then the person who should have paid the amount shortlevied or to whom the refund has erroneously been made shall, ondemand by the proper officer, pay the amount short levied or repay theamount erroneously refunded, as the case may be; and any suchamount may be recovered as if it were duty to which the goods inrelation to which the amount was short levied or erroneously refunded,as the case may be, were liable.(2) Where a demand is made for any amount pursuant to sub-section(1), the amount shall be deemed to be due from the person liable to payit on the date on which the demand note is served upon him or her, andif payment is not made within thirty days of the date of such service,or such further period as the Commissioner may allow, a further dutyof a sum equal to five percent of the amount demanded shall be dueand payable by that person by way of a penalty and a subsequentpenalty of two percent for each month in which he or she defaults.(3) The proper officer shall not make any demand after five yearsfrom the date of the short levy or erroneous refund, as the case may be,unless the short levy or erroneous refund had been caused by fraud onthe part of the person who should have paid the amount short levied orto whom the refund was erroneously made, as the case may be.Samplesmay betakenwithoutimmediatepaymentofduty.Collectionofantidumpingandcountervailingduties136. The proper officer may, subject to such conditions as he or shemay impose, permit the owner of any goods subject to Customs controlto take samples of the goods without payment of the duty thereonat the times the samples are taken.Anti- Dumping and Countervailing Duties137. - (1) The Commissioner shall on the advice of the East AfricanCommunity Committee on Trade Remedies established under theProtocol-(a) in the case of goods regarded as having been dumped, collectanti-dumping duty;94