Collection and enforcement of revenue replacement duty

Any revenue replacement duty imposed by this Part shall be collected and enforced as if, (a) where the goods are imported into the country, the duty was customs duty imposed upon such goods under Parts I and II; or (b) where the goods are manufactured in the country, the duty was excise duty imposed upon such goods under Parts I and II or any other Act, and for this purpose the provisions of Parts I and II and any regulations made thereunder shall, with such exceptions, adaptations and modifications as may be prescribed by or under this Part, have effect mutatis mutandis in relation to such goods whether such goods are liable to customs duty or excise duty or not. No goods.