Amendment to Section 84 of Customs Act: Updating Procedures for Import and Export Entries by Post in Finance Bill 2017.

Clause 104 of the Finance Bill, 2017 proposes an amendment to section 84 of the Customs Act. It aims to replace the existing clause (a) with a new provision that specifies the form and manner for making entries related to goods that are imported or exported by post. This amendment seeks to update the procedural requirements for postal import and export entries within the Customs framework.

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