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Imposition of a levy on imported butter.
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25.—(1) There shall be paid to the Minister, by every person who imports into Saorstát Eireann any butter under a licence in that behalf granted under this Part of this Act, a levy at the appropriate rate on the butter so imported.
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(3) Where a licence for the importation of butter has been granted and issued to a person under this Part of this Act and it is subsequently shown to the satisfaction of the Minister that no butter or less butter than is authorised by such licence has been imported under such licence, the Minister may, if he so thinks fit and subject to compliance with such conditions (including surrender of such licence) as he may think proper to impose, repay (as the case may require) the whole or the appropriate proportion of the levy paid under this section on the issue of such licence.
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