Section 1
Ins. by Act 7 of 2017, s. 99 (w.e.f. 31-3-2017).
1. Ins. by Act 7 of 2017, s. 99 (w.e.f. 31-3-2017).
(ii) where the 1 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied that it is not practicable to unload such goods, the person-in-charge of the conveyance has given an undertaking, secured by such guarantee or deposit of such amount as the proper officer may direct, for bringing back the goods to India.
Roop's Law Assist