Section 161
Removal of difficulties.
161. Removal of difficulties.
THE SCHEDULE .
THE CUSTOMS ACT, 1962 *
ACT NO. 52 OF 1962 1
[13th December, 1962 . ]
AN ACT to consolidate and amend the law relating to Customs.
BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
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