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Amendment of section 47.

Section 121 - Act - INDIRECT TAXES Customs - Finance Act - Section 121 - 121. In the Customs Act, in section 47,- (a) in sub-section (1), the following proviso shall be inserted, namely:- Provided that the Central Government may, by notification in the Official Gazette, permit certain class of importers to make deferred payment of 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 w .....

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