§ Sir R. Russellasked the Chancellor of the Exchequer if he is aware that some members of the public, who have imported cameras into this country, have been misled into supposing that the Commissioners of Customs and Excise were meeting all claims for repayment of duty overcharged, provided they were supported by reasonable evidence; and if he will make clear that claims more than six years old are excluded by section 11(4) of the Customs and Excise Act, 1952.
§ Mr. MacDermotThe limitation of repayment of duty to claims made and established within six years is clearly stated in the Customs law. While some members of the public may not have been aware of it, I cannot accept that they have been misled. The limitation is explained to them in reply to their applications. There are not many such cases and I do not think that further clarification is needed.