s.17Refund of customs duties
17
Section 17Part 2FILM CONTROL BOARD AND PUBLIC FILM EXHIBITION RATING CERTIFICATE

Refund of customs duties

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Where the Collector of Customs is satisfied that —
a film has been imported and that the customs duties payable have been paid;
such film has not been exhibited due to a prohibition of the Board; and
the film has since been exported,
he shall, upon the request by the importer, refund to the importer of the film the full amount of the customs duties.