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Amendment of section 47.

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..... for the portion beginning with the words Where the importer fails to pay and ending with the words in the Official Gazette , the following shall be substituted, namely:- The importer shall pay the imp .....

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..... te as may be specified by rules made in this behalf, and if he fails to pay the duty within the time so specified, he shall pay interest on the duty not paid or short-paid till the date of its payment .....

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