Amendment of section 142

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..... he words "Where any sum payable by any person" shall be substituted; (b) for clause (c), the following clause shall be substituted, namely.- (c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b)- (i) the Assistant Commissioner of Customs may prepare a certificate signed by him specifying the amount due from such person and send it .....

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