Finance Act 2002 · As enacted · Part I · Imposition of Ports and Alrports Development Levy
10. Validation
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Where the Director-General of Customs collects during the period commencing on May 1, 2002 and ending on the date of commencement of this Act, from a person
Finance Act, No. I1 of 2002 3
importing an article an amount equal to one per centum on the cost, insurance and freight value of such article, such collection shall be deemed for all purposes to have been, and to be, validly made, and the Director-General of Customs is hereby indemnified against all action, civil or criminal, in respect of such collection.
article
“article” means any goods, materials, any agricultural or horticultural products or merchandise but does not include diamonds, gems, gold, jewellery and electronic items imported for the purpose of processing and re-export.