Amendment of section 14.

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..... r clause (iii), the following clause shall be inserted, namely: (iv) the additional obligations of the importer in respect of any class of imported goods and the checks to be exercised, including the .....

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..... the Central Board of Indirect Taxes and Customs to specify the additional obligations of the importer in respect of a class of imported goods, whose value is not being declared correctly, the criteri .....

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