Management of sum deposited as estimated duties

The sum deposited as the estimated duties under section 24 shall be brought to account as duty and the additional sum deposited or secured by a bond shall be forfeited and paid into the Consolidated Revenue Fund unless the importer produces to the Comptroller, within three months or such further period as the Comptroller may in any special circumstances allow, satisfactory evidence of the value, and makes perfect entry of such goods, in which case so much of the sums deposited as is necessary shall be brought to account as duty and the balance returned to the person who deposited the same.