24. Indemnity

Where an amount equal to one per centum on the on the cost, insurance and freight value of such article has been collected by the Director-General of Customs as Port and

Airport Levy in terms of this Part of this Act during the period commencing on November 19, 2004 and ending on the date of commenement of this Act, from any person importing, an article as is referred to in Part I of the Finance Act, No. 11 of 2002, 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.