28. Validation

Where a levy of such amount under section 24 has been collected by a bank on behalf of the Commissioner

General, in terms of this Part of this Act, during the period commencing on January 1, 2016, and ending on the date of the commencement of this Act, from any person who imports a motor vehicle, such collection shall be deemed for all purposes to have been, validly made, and the bank and the

Commissioner General are hereby indemnified against all action civil or criminal, in respect of such collection.