Insertion of new section 143AA-Power to simplify or provide different procedure, etc., to facilitate trade.

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..... otwithstanding anything contained in any other provision of this Act, the Board may, for the purposes of facilitation of trade, take such measures or prescribe separate procedure or documentation for a class of importers or exporters or for categories of goods or on the basis of the modes of transport of goods, in order to,- (a) maintain transparency in the import and export documentation; or .....

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