(1) Despite anything in any enactment or order, goods may, in such circumstances or subject to such limitations as may be prescribed, be treated as not eligible for Caribbean Common Market rate of duty or Common Market rate of duty on importation into Saint Lucia if—
(a) drawback was allowable, in connection with any exportation from any Community Territory or, as the case may be, Common Market state of the goods or of articles used in the production or manufacture of the goods; and
(b) the Comptroller is not satisfied that the drawback has not been and will not be allowed.
(2) Where on importation into Saint Lucia goods have been treated as eligible for Caribbean Common Market rate of duty or Common Market rate of duty, and after their importation drawback allowable as aforesaid is allowed, the Comptroller may, in such circumstances as may be prescribed, recover from the importer the additional amount of duty which would have been chargeable on the importation of the goods if they had not been so treated.