(3)Notwithstanding anything contained in sub-section (1)-(i)duty shall not be imposed thereunder on any article which has been imported into India and was liable, on such importation, to duty under the [Indian Tariff Act, 1894 (8 of 1894)] [See now Indian Tariff Act, 1934.], or the [Sea Customs Act, 1878 (8 of 1878)] [See now Customs Act, 1962.], if-(a)the duty as aforesaid has been already paid, or(b)a bond has been executed for the payment of such duty,(ii)[x x x] [Omitted by A.L.O.]
