Amendment of section 41.

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..... t goods", the words "or imported goods" shall be inserted; (ii) for the words "the prescribed form", the following shall be substituted, namely:- "such form and manner as may be prescribed and in .....

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..... to include imported goods in addition to export goods as part of the information provided in the manifest and provide penalty provisions of late filing of manifest and the manner of delivery of manife .....

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