Amendment of section 46

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..... scribed form , the words in such form and manner as may be prescribed shall be substituted; (ii) in sub-section (3), in the first proviso, for the words within thirty days of , the words at any time not exceeding thirty days prior to shall be substituted; (iii) in sub-section (4), for the words relating to the imported goods , the words and such other documents relating to the importe .....

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