Finance Act, 1933

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Power to refund duty in certain cases.

21.—(1) Whenever the Revenue Commissioners are satisfied in respect of any motor car—

(a) that such motor car was imported into Saorstát Eireann by a trader in motor cars, and

(b) that such motor car was so imported before the 24th day of December, 1932, and

(c) that the customs duty chargeable on such motor car on such importation was duly paid, and

(d) that such duty was so paid at a rate which was higher than the rate at which customs duty would have been chargeable on such motor car at importation if the importation of such motor car had taken place on or after the 24th day of December, 1932, and

(e) that such motor car was not exported from Saorstát Eireann after it was so imported,

the Revenue Commissioners may, with the sanction of the Minister for Finance and subject to compliance with such conditions as they may think fit to impose, pay by way of partial refund of duty to the said trader by whom such motor car was so imported a sum equal to the difference between the two following amounts, that is to say:—

(i) the amount of drawback which would have been payable on the exportation of such motor car from Saorstát Eireann if it had been so exported by such trader before the passing of this Act, and

(ii) the amount of customs duty which would have been chargeable on such motor car at importation if such motor car had been imported by such trader on or after the 24th day of December, 1932, and before the passing of this Act.

(2) Whenever the Revenue Commissioners are satisfied in respect of any motor car—

(a) that such motor car was imported into Saorstát Eireann by a trader in motor cars, and

(b) that such motor car was so imported before the 24th day of December, 1932, and

(c) that the customs duty imposed by paragraph 6 of the Emergency Imposition of Duties (No. 1) Order, 1932, was duly paid on such motor car on such importation, and

(d) that such trader did not sell or otherwise dispose of such motor car in Saorstát Eireann before the 24th day of December, 1932,

the Revenue Commissioners may, with the sanction of the Minister for Finance and subject to compliance with such conditions as they may think fit to impose, pay, by way of refund of duty, to such trader the amount of the said duty so paid on such importation.

(3) Where the Revenue Commissioners are satisfied in respect of any dutiable article imported into Saorstát Eireann before the passing of this Act—

(a) that the customs duty chargeable on such article at importation was duly paid, and

(b) that a licence to import such article without payment of such duty could lawfully have been granted to the importer of such article before the importation thereof, but was not so granted, and

(c) that such duty was paid by such importer in the bona fide faith and belief that such licence as aforesaid could and would be granted retrospectively after the importation of such article,

the Revenue Commissioners may, with the sanction of the Minister for Finance and subject to compliance with such conditions as they may think fit to impose, refund to such importer the duty so paid notwithstanding that no licence was so granted retrospectively and that such licence if so granted would have been of no effect.

(4) In this section the expression “motor car” has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928).