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..... Board or 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] under section 4; (c) compounding authority means the 1 [Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be], having jurisdiction over the place where the offence under the Customs Act, 1962, has been or alleged to have been committed; (d) form means t .....

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