2. Amendment of section 10 of the Chapter 235

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 10 of the Customs Ordinance (Chapter 235)

(hereinafter referred to as the “principal enactment”) is hereby amended by the addition immediately after subsection (1)

thereof, of the following new subsections:-

“(1A)Where there is a dispute relating to the imposition or exemption of customs duty on any goods, any condition or exception to the payment of customs duty on any goods or clarification or description of the goods, imported into or exported from Sri Lanka, the importer or exporter of such goods as the case may be may make an application forthwith to the Director-General for determination.

(1B)

The Director-General shall, within ninety days from the date of receipt of such application determine any application made to him under subsection (1A).

(1c)

(a) Where the Director-General fails to intimate the determination within the time period specified in subsection (1B) to the importer or exporter as the case may be; or

(b)

Any person who is aggrieved by such determination, may, within thirty days from the expiration of the time period specified in subsection (1B) or from the date of receipt of such determination as the case may be, appeal to the Tax Appeals Commission established under the provisions of the Tax Appeals Commission Act, No. 23 of 2011.”.

Read on from s 3