Section 54: Erroneous claim

54. Erroneous claim (cid:3) (cid:3) (cid:11)(cid:20)(cid:12)(cid:3) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:3) (cid:83)(cid:72)(cid:85)(cid:86)(cid:82)(cid:81)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:72)(cid:71)(cid:3) (cid:87)(cid:75)(cid:85)(cid:82)(cid:88)(cid:74)(cid:75)(cid:3) (cid:72)(cid:85)(cid:85)(cid:82)(cid:85)(cid:3) from a claim under section 52A or 52B, as the case may be, he shall be liable to pay the amount of the claim which has been paid on a demand being made by the Director-General within 3 years from the date the claim was erroneously paid. Acts 2021 281 (2) The Director-General may, by written notice, order the person referred to in subsection (1) to pay, within 30 days of the notice, the amount of the claim. (3) Where a person fails to comply with a notice under subsection (2), the amount of the claim under subsection (1) shall be recovered in accordance with section 14(2A) of the Customs Act. (h) in section 57A, by inserting, after subsection (3), the following new subsection – (3A) Notwithstanding section 11(1)(b), a licence for “Importer or manufacturer of plastic containers, plates, bowls, (cid:70)(cid:88)(cid:83)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:85)(cid:68)(cid:92)(cid:86)(cid:180)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:191)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:44)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:72)(cid:70)(cid:82)(cid:81)(cid:71)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:15)(cid:3) issued for the year 2020, shall be deemed to have remained valid up to 14 January 2021. (i) in the First Schedule – (i) in paragraph (6), by deleting the words “sections 3A and 3B” and replacing them by the words “section 3B”; (ii) in Part I – (A) by deleting the H.S. Codes and their corresponding entries set out in Part I of the Seventh Schedule to this Act; (B) by inserting, in the appropriate numerical order, the H.S. Codes and their corresponding entries set out in Part II of the Seventh Schedule to this Act; (C) by deleting the H.S. Codes and their corresponding entries set out in Part I of the Eighth Schedule to this Act; (D) by inserting, in the appropriate numerical order, the H.S. Codes and their corresponding entries set out in Part II of the Eighth Schedule to this Act; 282 Acts 2021 (iii) in Part IA, in Sub-part A, by adding the following new item –