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<h1>Reference substitution in section 75 replaces obsolete section 82 with clause (a) of section 84.</h1> The amendment substitutes the obsolete reference to section 82 in sub section (1) of section 75 with a reference to clause (a) of section 84, correcting a drafting inconsistency caused by the prior omission of section 82 and aligning internal cross references in the Customs Act.