Section 136: Determination of disputes as to duties

(1)
If any dispute arises as to whether or what duty of customs or excise is payable on any goods, the importer, exporter or proprietor of the goods shall pay the sum demanded by the proper officer as the duty payable in respect of the goods, and thereupon the sum so paid shall be deemed to be the proper duty payable in respect of the goods, unless the contrary is determined by the court upon application by the importer, exporter or proprietor, which application shall be made within six months after the date of payment.
(2)
If the court determines that a lesser or no amount was properly payable in respect of duty on the goods, the amount overpaid shall be repaid by the Board, together with interest thereon from the date of the overpayment at such rate as the court may determine. Any sum so repaid shall be accepted by the importer, exporter or proprietor of the goods in satisfaction of all claims in respect of the duty payable thereon and of all damages and
expenses incidental to the dispute other than the costs of the proceedings.
(3)
This section shall not apply where an entry, delivered under subsection (2) of section 28 of this Act, is deemed to be a perfect entry by virtue of that subsection.