law: 8. Collection and payment of arrears of duty.-
  Notwithstanding the repeal of the Act, the proceeds of duty levied before the appointed day under section 3 of the Act,-
  (i) if collected by the collecting agencies but not paid into the Reserve Bank of India; and
  (ii) if not collected by the collecting agencies, shall be paid or, as the case may be, collected and paid, into the Reserve Bank of India for being credited to the Consolidated Fund of India.