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of <h1>Boat Notes Regulations, 1976 established under section 157 of the Customs Act, 1962; effective date via official notification.</h1> The Boat Notes Regulations, 1976, were established under the authority granted by section 157 of the Customs Act, 1962. These regulations, initially notified in 1976 and amended in 1977, are named as such and will become effective on a date specified by the Central Board of Excise and Customs through an official notification in the Gazette.
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