Amendment of section 46.

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..... ing", the word "electronically" shall be inserted; (ii) for the words "Provided that", the following shall be substituted, namely:-- "Provided that the Commissioner of Customs may, in cases where it .....

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..... hat the Commissioner of Customs may, where it is not feasible to make an entry electronically, allow an entry to be presented in any other manner.
Statute, statutory provisions legislation, law, en .....

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