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Section 108 - Amendment of section 157. - Finance Act, 2017Extract Amendment of section 157. 108 . In the Customs Act, in section 157, in sub-section (2), after clause (aa), the following clause shall be inserted, namely: (ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger name record information and the penalty for delay in delivering such information under sections 30A and 41A; .
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