Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 2006) - Sect 16

Indemnity

16. Where an amount equal to 2.5 per centum on the cost, insurance and freight value of an 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 January 1, 2006 and ending on the date of commencement 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.


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