Section 4. Every duty of customs leviable under this ,Act on,any produce p

4. Every duty of customs leviable under this ,Act on,any produce p ,, shall be ,pqyable by the person by whom such produce is exported from ,India and every duty of excise leviable under.this Act-on any to pay produce-shall be payable by the occupier of the mill-in whiah such `du*-` produce is eonsumed or extracted. shall be ,pqyable by the person by whom such produce is exported `i$h~~gFtll` produce is eonsumed or extracted. 5. (1) An amount equivalent to the proceeds of the duty levied Aspli- and collected under this Art, reduced by the cost of collfftion as ~~~~~ of