Section 16

through inadvertence, error, collusion, misconstruction on the part of any officer of customs, or through misstatement as to value, quantity or description by any person, or for any other reason, the whole or any part of any customs duties or other moneys payable under this Order have not been paid; or

the whole or any part of such customs duties or other moneys, after having been paid, have been, owing to any cause, erroneously refunded,

Incorporating amendments until S 40/2018

(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020

17

BLUV as at 08th August 2018

the person liable to pay such customs duties or other moneys or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within one year from the date on which customs duty was payable or deficient customs duty was paid or the refund was made, as the case may be, and without prejudice to any other remedy for the recovery of the amount due, any dutiable goods belonging to such person which may be in any customs warehouse or licensed warehouse may be detained until such customs duty or deficiency be paid or the refund be paid, as the case may be.

Recovery of customs duties from persons leaving Brunei Darussalam.