Entry of goods for exportation

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..... oods to be exported by land, a bill of export 6[in such form and manner as may be prescribed.] 2[Provided that the 4[Principal Commissioner of Customs or] Commissioner of Customs may, in cases where it is not feasible to make entry by presenting 5[on the customs automated system], allow an entry to be presented in any other manner.] (2) The exporter of any goods, while presenting a shipping bil .....

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