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Section 81 - Amendment of section 54 - Finance Act, 2018Extract Amendment of section 54 81 . In the Customs Act, in section 54, in sub-section (1),- (i) for the words the prescribed form , the words such form and manner as may be prescribed shall be substituted; (ii) in the proviso, for the words the prescribed form , the words such form and manner as may be prescribed shall be substituted.
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