15. Return of duty or other charges overpaid or erroneously paid

Terms defined in s 2

• Controller

  Controller

  Defined · s 2

  "Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;

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• customs duty

  customs duty

  Defined · s 2

  "customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;

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• warehouse

  warehouse

  Defined · s 2

  "warehouse" means a place for the deposit of goods under customs control. (2) For the purposes of this Order, goods shall be deemed to be under customs control whilst they are deposited or held in any free trade zone, or in any Ports Department warehouse, customs warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of customs. (3) References in this Order - {aj to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; {bj to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; and (c) to a person - (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.

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