Amendment of section 46.

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..... presenting , the word electronically shall be inserted; (ii) for the words Provided that , the following shall be substituted, namely: Provided that the Commissioner of Customs may, in cases .....

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..... lso to provide that the Commissioner of Customs may, where it is not feasible to make an entry electronically, allow an entry to be presented in any other manner. - statute, statutory provisions le .....

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