Amendment of section 46

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..... proviso shall be omitted; (ii) for the second proviso, the following proviso shall be substituted, namely: Provided that a bill of entry may be presented even before the delivery of such manifest or .....

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..... rations at Land Customs Stations to facilitate the advance risk assessment, processing and legitimate trade so as to bring the same at par with the practices at Sea Ports and Airports and also to be i .....

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