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of <h1>Amendment to Section 54 of Customs Act: Bill of Transshipment Form and Manner to Be Prescribed by Regulations.</h1> Clause 79 of the Finance Bill, 2018 proposes amendments to section 54 of the Customs Act. It replaces the phrase 'the prescribed form' with 'such form and manner as may be prescribed' in sub-section (1) and its proviso. This amendment aims to allow regulations to dictate the form and manner in which a bill of transshipment and declaration for transshipment should be presented.
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