Section 2

The words "in the case of goods imported or to be exported by post, the entry referred to in section 82 or" omitted by s. 89, ibid . (w.e.f. 31-3-2017).

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2. The words "in the case of goods imported or to be exported by post, the entry referred to in section 82 or" omitted by s. 89, ibid . (w.e.f. 31-3-2017).