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Section 82 - Omitted - Customs Act, 1962
Extract
1 [ *** ] ------------------------ Notes:- 1. Omit ted vide The Finance Act 2017. before it was read as, Goods imported or exported by post SECTION 82. Label or declaration accompanying goods to be treated as entry. - In the case of goods imported or exported by post, any label or declaration accompanying the goods, which contains the description, quantity and value thereof, shall be deemed to be an entry for import or export, as the case may be, for the purposes of this Act.