Regulation 10 Cancellation of drawback

The Commissioners may, at any time, cancel drawback granted in accordance with these Regulations where they are satisfied that a contravention of any conditions (whether imposed by these Regulations or by or under section 133 of the Act) has taken place.

Without prejudice to section 116 of the Act, where drawback has been cancelled in accordance with paragraph (1) above the person to whom drawback was paid or credited shall on demand made by the Commissioners be liable to repay to the Commissioners the sum so paid or credited.