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of <h1>Amendment to Section 84 of Customs Act: 'Courier' Added to Recognize Modern Import/Export Services.</h1> Clause 87 of the Finance Bill, 2018 proposes an amendment to section 84 of the Customs Act. The amendment involves replacing the word 'post' with 'post or courier' throughout the section. This change aims to incorporate and recognize the import and export of goods via courier services, in addition to traditional postal services, within the legal framework of the Customs Act.
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