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..... In these regulations, unless the context otherwise requires, - (a) custodian means a person approved by the 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] f .....

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..... the aircraft or, as the case may be, the owner of the motor vehicle, in which the goods imported are transported for the purposes of transhipment. ---------------- Notes:- 1. Subst .....

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