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Clause 60 - Amendment of section 30 - Finance Bill, 2013Extract Amendment of section 30 60. In section 30 of the Customs Act, in sub-section ( 1 ), ( a ) for the words an import manifest prior to the arrival , the words an import manifest by presenting electronically prior to the arrival shall be substituted; ( b ) the following proviso shall be inserted, namely: Provided that the Commissioner of Customs may, in cases where it is not feasible to deliver import manifest by presenting electronically, allow the same to be delivered in any other manner. .
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