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Declaration by the importer

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..... Act-Rules - 10. Declaration by the importer. — [(1) The importer or his agent shall furnish - (a) a declaration disclosing full and accurate details relating to the value of imported goods; .....

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..... s restricting or calling into question the right of the proper officer of customs to satisfy himself as to the truth or accuracy of any statement, information, document or declaration presented for va .....

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