Cap. 364 ст. 18Limitation of action for recovery of duty and penalty.

Save as otherwise expressly provided, the action for the recovery of any penalty imposed by virtue of this Act may not be brought after the lapse of five years from the day on which the default occurs or from the day of the receipt by the Commissioner of the notice referred to in article 51, whichever is the later: Provided that no use shall be made of any document on which duty chargeable under this Act has not been fully paid.