Amendment of section 104

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..... ection (6), the following sub-sections shall be substituted, namely: (6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable u .....

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..... of this Act and the market price of which exceeds one crore rupees; or (d) fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under this Ac .....

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