| Time of importation when duty is imposed |
28. When, by virtue of an order made under section 10(1), a customs duty or excise duty is fixed on any goods which previously were not dutiable goods or any customs duty or excise duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition abolished by a notification made under section 38 and it becomes necessary for the purpose of this Act to determine the time at which an importation or exportation of any goods made and completed is deemed to have had effect, the importation or exportation is, despite anything in this Act, deemed to be —
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