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Section 86 - Amendment of section 2 - Finance Act, 2022Extract CHAPTER IV INDIRECT TAXES Customs Amendment of section 2 86 . In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 2, in clause (34), after the words Principal Commissioner of Customs or Commissioner of Customs , the words and figure under section 5 shall be inserted.
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