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of <h1>Section 82 of Customs Act, 1962, on postal goods import/export, removed by Finance Act, 2017, affecting customs documentation.</h1> Section 82 of the Customs Act, 1962, which dealt with goods imported or exported by post, was omitted by the Finance Act, 2017. Previously, this section stated that any label or declaration accompanying such goods, detailing their description, quantity, and value, would be considered as an entry for import or export under the Act. This provision facilitated the processing of postal goods by treating accompanying labels as official documentation for customs purposes.
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