Amendment of section 130A

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..... filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period." - Clause 87 of the Bill seeks to amend section 130A of the Customs Act retrospectively with effect from 1 st day of July, 1999 so as to make express provision empoweri .....

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