Amendment of section 47

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..... said duty or any charges in such manner as may be provided by rules."; (b) in sub-section (2), for the portion beginning with the words "Where the importer" and ending with the words "payment of the said duty", the following shall be substituted, namely:-- "Where the importer fails to pay the import duty, either in full or in part, within two days (excluding holidays)-- (a) from the date on .....

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