(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), or the Sea Customs Act, 1878 (8 of 1878) if-(a)the duty as aforesaid has been already paid, or(b)a bond has been executed for the payment of such duty.(ii)[Omitted by A.L.O.]
