Section 5: Relief in respect of anti-dumping duties

(1)
Where it appears to the President that relief under this section should be available as respects a duty imposed by an order under this Act (being an order made to afford protection against dumping) he may, if he thinks fit, in that or a subsequent order under this Act apply the provisions of this section in relation to the duty.
(2)
Where this section applies in relation to any duty. the importer of any goods chargeable with the duty as being goods originating in or, as the case may be, exported from a specified country, may apply to the Minister for relief from the duty on those goods.
(3)
If on an application so made, the Minister is satisfied that the export price of the goods from that country with the amount of the duty added to it exceeds the fair market price of the goods in that country,the Minister shall notify the Director of Customs and Excise of the amount of the excess, and the Director shall remit or repay the duty up to that amount.
(4) An application under this section as respects any goods shall not be made more than six months after the duty has been paid on the goods, and in connection with any such application, the applicant shall furnish such infonnation and evidence as the Minister may require from him for ascertaining the said export price or fair market price.
(5)
The provisions of subsections (1) (2), (3) and (4) of this section shall have effect in relation to a duty imposed by an order under this Act (being an order made to afford protection against the giving of a subsidy) as if references to the fair market price in a country were references to the export price from that country increased by such amount (if any) as may be necessary to offset the effect of the giving of the subsidy.
(6) If a person for the purposes of an application under this section-
(a) makes any statement which is false in a material particular; or
(b)
produces any account, estimate, return or other document which is false in a material particular,
the amount of any duty remitted or repaid under this section on the application shall be recoverable as a debt due to the Government and if the statement was made or the document was produced knowingly or recklessly, that person shall be liable to a fine of two hundred naira or imprisonment for three months or to both such fine and imprisonment.