Payment of duty, etc., short levied or erroneously refunded
20.—(1) Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refunded for any reason or owing to any cause, the person who should have paid the amount short levied or to whom the refund has erroneously been made shall pay the deficiency or repay the amount erroneously refunded to him on demand being made within one year from the date of the short levy or refund.
[33/2000]
(2) Without prejudice to any other remedy for the recovery of the amount due, any dutiable goods belonging to that person which may be in customs control may be detained until the deficiency is paid or the refund is repaid, as the case may be.
(3) Where the short levy or erroneous refund does not exceed $20 or such other amount as the Minister may by order prescribe in any one case, the Director-General may waive the recovery of the short levy or erroneous refund.