(1) Any amount due and payable to the Comptroller under any customs enactment may be recovered by him or her in any court of competent jurisdiction.
(2) In any proceedings by the Comptroller for the recovery of any amount due by way of duty, it shall not be competent for the defendant to enter a defence that the amount of duty claimed to be due by the Comptroller, or decided to be due by the Customs Appeal Commissioners, or any court on appeal from those Commissioners, is incorrect.