Amendment of section 8B

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..... owing sub-section shall be inserted and shall be deemed to have been inserted on and from the 14th day of May, 1997, namely:— "(4A) The provisions of the Customs Act, 1962 (52 of 1962) and the rules .....

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..... t retrospectively so as to extend the provisions of the Customs Act, 1962 and rules and regulations made thereunder including those relating to, the date for determination of rate of duty, assessment, .....

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